PENGARUH SEGITIGA KECURANGAN, RED FLAGS, SKEPTISME PROFESIONAL AUDITOR DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA PEKANBARU DAN KOTA PADANG)

Abstract

This study aims to examine the influence of fraud triangle, red flags,
auditor professional skepticism and independence on fraud detection. Data used
in this study is primary data (using questionnaire) and data collection tecniques
used is nonprobability sampling. Questionnaire were spread to auditors who work
in Public Accounting Firm located in Pekanbaru and Padang. Using warp PLS
5.0, the result of this research shows that all independent variables (fraud
triangle, red flags, auditor professional skepticism and independence) influence
dependent variable (fraud detection). The value of R square 0,778, which mean
78% of independent variables in this research was able to influence dependent
variable, while the remaining 22% is explained by other variables not included in
this study.
Keywords : Fraud Triangle, Red Flags, Auditor Professional Skepticism,
Independence, Fraud Detection