THE INFLUENCE OF PROFESSIONAL SCEPTICISM,  EXPERIENCE, WORKLOAD, FRAUD AUDITING TRAINING,  AND REMOTE AUDIT BY EXTERNAL AUDITORS ON  FRAUD DETECTION

Marthina Noviana; Rina Yuliastuty Asmara

Authors

Marthina Noviana Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia
Rina Yuliastuty Asmara Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana, Jakarta, Indonesia

Keywords:

Professional Scepticism, Experience, Workload, Fraud Auditing Training, Remote Audit, Fraud Detection

Abstract

This research was conducted to examine the Effect of Professional Scepticism, Experience, Workload, Fraud Auditing Training and Remote Audit by External Auditors on Fraud Detection. This study used 90 samples from external auditors registered with the Financial Services Authority (OJK). The technique of determining the sample using the probability sampling method. Testing the hypothesis in this study using PLS-SEM Data Analysis with the Smart PLS 4.0 program and a significance level of 5%. The results of the study are Experience, Workload, and Fraud Auditing Training have a positive and significant effect on Fraud Detection, Remote Audit has a negative and significant effect on Fraud Detection, and Professional Scepticism has no effect on Fraud Detection.