Pengaruh Independensi, Skeptisisme Profesional Dan Tekanan Waktu Terhadap Kem…

The ability of the internal auditors to detect fraud is the ability of the internal auditors to obtain sufficient early indications of fraud, as well as to narrow the space for the perpetrators of fraud. The ability of internal auditors to detect fraud are influenced by independence, professional skepticism and time pressure. This study aims to examine and analyze the direct effect of indep…