Browsing Doctoral Dissertations by Keyword "Auditor Competence"
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Dampak Independensi Auditor, Kompetensi Dan Skeptisisme Auditor Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Whitsleblowing Dan Pelatihan Audit Sebagai Variabel Moderating (Pada Kantor Akuntan Publik Di Indonesia)
(Universitas Sumatera Utara, 2025)This study aims to examine and analyze the influence of auditor independence, auditor competence, auditor skepticism, and proactive whistleblowing on auditor ability in fraud detection. The research was conducted using ...