Pengaruh Penerapan Kode Etik Dan Skeptisisme Profesional Auditor Terhadap Pendeteksian Fraud Pada Kantor BPKP Perwakilan Provinsi Sumatera Utara

Causality of Fraud Detection

“…Auditors who behave ethically will have integrity and objectivity in carrying out their duties to detect fraudulent financial statements of their clients. The results of this study support research (Harahap and Putri, 2018;Idawati, 2020), which found that the application of a code of ethics affects the detection of fraud. The basic principles of professional ethics in the auditor's code of ethics will help the auditor detect fraud so that the auditor will be able to produce quality work according to the requirements of the public accounting professional standards.…”

“…According to research by (Harahap and Putri, 2018) and (Idawati, 2020), implementing a code of ethics has an impact on fraud detection. Auditors will be able to detect fraud using the basic principles of professional ethics outlined in the auditor's code of ethics.…”