Fraud Detection: Dampak Kesiapan Teknologi, Teknik Auditor, Skill, Experience, dan Independensi Auditor Forensik
Keywords:
fraud detection, forensic auditors, technology readiness, auditor techniques, skills, experience, auditor independenceAbstract
This study aims to investigate the influence of technology readiness, auditor techniques, skill, experience, and forensic auditor independence on fraud detection. It employs a quantitative research approach with primary data collection. Data were gathered through the distribution of questionnaires among the auditors of the Indonesian Audit Board representation in the Riau Islands and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through Smart-PLS 3 software. The research population and sample consist of all forensic auditors, totaling 70 respondents. The results reveal that auditor techniques, skill, experience, and forensic auditor independence have a positive and significant impact on fraud detection. However, the technology readiness variable has a positive but nonsignificant impact on fraud detection.
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