Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure
نویسندگان
چکیده
This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. uses primary data to collect information in a questionnaire distributed online via google form. The sample this were auditors who worked at KAP Jabodetabek with 70 respondents based random sampling—testing hypothesis using multiple linear regression analysis. indicates that skepticism does not affect Whistleblowing have positive Time has negative impact
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi Kesatuan
سال: 2022
ISSN: ['2337-7852', '2721-3048']
DOI: https://doi.org/10.37641/jiakes.v10i1.1185