Pengaruh Skeptisisme Profesional, Kompetensi Auditor Dan Time Pressure Terhad…

ABSTRACT This study aims to analyze the influence of professional skepticism, auditor competence and time pressure on fraud detection by auditors. The population in this study were Public Accounting Firms located in the Pekanbaru, Padang and Batam areas. The sample of this study was 31 Public Accounting Firms with a purposive sampling technique, namely a sampling technique based on the re…