THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE

THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE

This study aimed to empirically examine the effect of independence, experience, and gender on the auditor's ability to detect fraud by professional skepticism as a moderating variable. It used 84 respondents, they were BPK RI auditor Representative of East Java Province. The analytical method u...

Full description

Bibliographic Details
Main Author: Megawati S.
Format: Article
Language:English
Published: Russian Journal of Agricultural and Socio-Economic Sciences 2019-07-01
Series:Russian Journal of Agricultural and Socio-Economic Sciences
Subjects:
Independence
experience
gender
professional skepticism
auditor
detecting fraud
Online Access:https://rjoas.com/issue-2019-07/article_43.pdf
id doaj-bfa963daaff246c2b713fd78978365c5
record_format Article
spelling doaj-bfa963daaff246c2b713fd78978365c52020-11-25T02:34:57ZengRussian Journal of Agricultural and Socio-Economic SciencesRussian Journal of Agricultural and Socio-Economic Sciences2226-11842019-07-0191736637510.18551/rjoas.2019-07.43THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLEMegawati S.This study aimed to empirically examine the effect of independence, experience, and gender on the auditor's ability to detect fraud by professional skepticism as a moderating variable. It used 84 respondents, they were BPK RI auditor Representative of East Java Province. The analytical method used Moderated Regression Analysis (MRA) with SPSS 20.00 for Windows. The results of the study indicated that independence and experience had a significant positive effect on the auditor's ability to detect fraud. While gender had a positive but not significant effect on the auditor's ability to detect fraud. In addition, the results of this study also showed that professional skepticism was able to moderate the relationship between independence, experience, and gender to the auditor's ability to detect fraud.https://rjoas.com/issue-2019-07/article_43.pdfIndependenceexperiencegenderprofessional skepticismauditordetecting fraud
collection DOAJ
language English
format Article
sources DOAJ
author Megawati S.
spellingShingle Megawati S.
THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
Russian Journal of Agricultural and Socio-Economic Sciences
Independence
experience
gender
professional skepticism
auditor
detecting fraud
author_facet Megawati S.
author_sort Megawati S.
title THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
title_short THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
title_full THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
title_fullStr THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
title_full_unstemmed THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
title_sort effect of independence, experience, and gender on auditors ability to detect fraud by professional skepticism as a moderation variable
publisher Russian Journal of Agricultural and Socio-Economic Sciences
series Russian Journal of Agricultural and Socio-Economic Sciences
issn 2226-1184
publishDate 2019-07-01
description This study aimed to empirically examine the effect of independence, experience, and gender on the auditor's ability to detect fraud by professional skepticism as a moderating variable. It used 84 respondents, they were BPK RI auditor Representative of East Java Province. The analytical method used Moderated Regression Analysis (MRA) with SPSS 20.00 for Windows. The results of the study indicated that independence and experience had a significant positive effect on the auditor's ability to detect fraud. While gender had a positive but not significant effect on the auditor's ability to detect fraud. In addition, the results of this study also showed that professional skepticism was able to moderate the relationship between independence, experience, and gender to the auditor's ability to detect fraud.
topic Independence
experience
gender
professional skepticism
auditor
detecting fraud
url https://rjoas.com/issue-2019-07/article_43.pdf
work_keys_str_mv AT megawatis theeffectofindependenceexperienceandgenderonauditorsabilitytodetectfraudbyprofessionalskepticismasamoderationvariable
AT megawatis effectofindependenceexperienceandgenderonauditorsabilitytodetectfraudbyprofessionalskepticismasamoderationvariable
_version_ 1724806297729105920

Similar Items