Pengaruh Skeptisme Profesional, Kompetensi, Pengendalian Internal Dan Indeped…

ABSTRACT This study aims to determine the effect of professional skepticism, competence, internal control, and independence on audit fraud detection with time pressure as a moderating variable. The population in this study is the Public Accountant Office of Pekanbaru and Batam City. The sample selection method used the Quota Sampling method. The method of analysis used MRA (Moderated Regre…