The Influencing Factors Toward the External Auditor in the Fraud Detection

Hermawan Andrianto, Bambang Haryadi, - Prasetyono

Abstract


This study is expected to be able to give benefit as a learning process that can increase knowledge about some factors which influence the external auditor in detecting the fraud through using the audit quality as an intervening variable. The data is collected through survey method that is questionnaires that is shared directly in the Public Accounting Firm in Surabaya. This deployment is directly given to all Public Accounting Firm in Surabaya. There are 100 questionnaires that will be shared. This study uses some variables, they are: Competency (X1), Experience (X2), Time Budget Pressure (X3), Audit’s fee (X4), and Independency (X5). Dependent variable is the detection of fraud indication (Y) whereas Audit quality (Z) is the mediation variable. The data analysis in this study uses explanatory research method in which the data is analyzed, the hypothesis is examined through PLS (Pertial Least Square) program.

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References


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