Skepticism and Professionalism to Fraud Detection Ability

  • (1)  Hizkia Prayoga            Fakultas Ekonomi dan Bisnis Universitas Airlangga  

  • (2) * Erina Sudaryati            Fakultas Ekonomi dan Bisnis, Universitas Airlangga  

    (*) Corresponding Author


This study aims to prove the impact of skepticism and professionalism on the fraud detection ability of internal government auditors in East Java Province. Primary data is used
to obtain data from respondents, namely 102 APIP taken with saturated samples. The
collected data were then analyzed using SEM PLS version 3.0, where the results prove
that skepticism and professionalism has a positive impact on Fraud Detection Ability


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How to Cite
Prayoga, H., & Sudaryati, E. (2020). Skepticism and Professionalism to Fraud Detection Ability. Journal of Accounting Science, 4(2), 70-85.