Experience Moderating the Effect of Professional Scepticism and Red Flag on Auditor’s Ability to Detect Fraud at Public Accountant Firm in Bali Province

Dewi, Ni Luh Putu Wulan Krisna and Yasa, Ida Bagus Anom and Subiyanto, Paulus (2022) Experience Moderating the Effect of Professional Scepticism and Red Flag on Auditor’s Ability to Detect Fraud at Public Accountant Firm in Bali Province. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644003_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (368kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644003_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

This study aims to analyze and explain the effect of professional scepticism and red flags on the auditor’s ability to detect fraud at a Public Accountant Firm in Bali Province with experience as a moderating variable. This study is a quantitative study using primary data obtained from the answers to questionnaires distributed to respondents and measured using a Likert scale. The population in this study are auditors who work at Public Accountant Firm in Bali Province which is registered in the IAPI directory 2021. The sampling method uses non-probability with the type of convenience sampling. Questionnaires were distributed to 80 auditors from 114 auditors who work at Public Accounting Firm in Bali Province, from the questionnaires distributed 75 (94%) were returned and could be processed. The data analysis technique used is a modelling technique with Partial Least Square (PLS) through the smartPLS v.3.2.9 application. The results of the study indicate that professional scepticism and red flag have a positive and significant effect on the auditor’s ability to detect fraud at Public Accountant Firm in Bali Province. Experience does not moderate the effect of professional scepticism and red flag on the auditor’s ability to detect fraud at a Public Accountant Firm in Bali Province.

Actions (login required)

View Item