https://journal.accountingpointofview.id/index.php/povraa/issue/feed Point of View Research Accounting and Auditing 2021-12-07T17:51:01+00:00 Chief Editor journalpovraa@gmail.com Open Journal Systems <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> https://journal.accountingpointofview.id/index.php/povraa/article/view/168 Can Auditor Experience, Skepticism and Client Pressure Improve Auditors' Ability to Detect Fraud? 2021-12-07T17:51:01+00:00 Edy Susanto edysusanto@umi.ac.id <p>This research aimed to examine the effect of auditor experience, skepticism and client pressure on the auditor's ability to detect fraud at the KAP in Makassar. The data in this study were obtained from each KAP in Makassar are willing to become respondents. This research uses primary data by conducting direct research in the field by questionnaire / question to 34 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: a variable auditor's experience, skepticism and client pressure positive and significant impact on the ability of auditors to detect fraud, either partially or simultaneously.</p> 2021-10-31T00:00:00+00:00 Copyright (c) 2021 Point of View Research Accounting and Auditing