Effect of Integrity, Work Experience and Compensation on Fraud Detection Through Professional Skepticism

  • A Hizal Wirada Jaka Surya Universitas Muslim Indonesia
  • Darwis Lannai Universitas Muslim Indonesia
  • Amiruddin Amiruddin Universitas Muslim Indonesia
Keywords: Integrity, Work Experience, Professional Skepticism, Fraud Detection

Abstract

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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Published
2021-07-31
How to Cite
Surya, A. H. W. J., Lannai, D., & Amiruddin, A. (2021). Effect of Integrity, Work Experience and Compensation on Fraud Detection Through Professional Skepticism. Point of View Research Accounting and Auditing, 2(3), 192 - 211. Retrieved from https://www.journal.accountingpointofview.id/index.php/povraa/article/view/149