文章基本信息

标题：Causality of Fraud Detection
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作者：Darwis Lannai, Muslim Muslim
期刊名称：Jurnal Akuntansi
印刷版ISSN：1410-3591
电子版ISSN：2549-8800
出版年度：2021
卷号：25
期号：1
页码：19-33
DOI：10.24912/ja.v25i1.722
语种：English
出版社：Universitas Tarumanagara
摘要：The purpose of this study is to examine the effect of experience, independence, implementation ethic and workload to fraud detection. Collecting data in this study using a questionnaire instrument with a sample of 52 auditors KAP in Makassar city using the saturated sampling technique. The analytical method used is the Partial Least Square (PLS) approach. The results of this study indicate that experience and implementation ethic had a positive and significant effect on fraud detection. While independence and workload had a positive but not significant influence on fraud detection.