Fraud Prevention in the Public Accountant Firm

Abstract

This study aimed to determine the effects of internal controls, auditor competence, and auditor independence on fraud prevention in the Public Accounting Firm in the Jabodetabek area. The study employed a quantitative method with a purposive sampling technique. The total sample was 200 respondents, and the data was processed using the SmartPLS application. The test methods applied the validity, reliability, and hypothesis tests. The results revealed that internal controls and auditor competence positively affected the fraud prevention. Meanwhile, auditor independence showed a positive relationship, but did not show a significant effect.