Effect of Integrity, Work Experience and Compensation on Fraud Detection Through Professional Skepticism
This study aimed to examine the effect of integrity, work experience, and compensation on fraud detection. Then, test whether professional skepticism can mediate the relationship between integrity, work experience, and professional skepticism with fraud detection. This research was conducted at the Inspectorate of South Sulawesi Province with a sample of 49 auditors. The method of data collection is by using a list of questionnaires. In contrast, the data analysis method using the analysis of the smart-PLS. The study results found that integrity and work experience significantly affected fraud detection, while compensation did not affect fraud detection. Professional skepticism can mediate the relationship between integrity and work experience, and fraud detection. Then professional skepticism cannot mediate the relationship between compensation and fraud detection
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