Revi Karina, . (2024) PENGARUH PENGALAMAN AUDIT, RED FLAGS, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine the Effect of Audit Experience, Red Flags, and Time Pressure on the auditors' ability to detect fraud. Population in this research is Public Accounting Firm in Jakarta Selatan Area. Data sampling technique through the distribution of questionnaires directly to respondents using the purposive sampling method. Sample in this research was auditors who worked in 8 Public Accounting Firms and obtained 94 auditors who were sampled in this study. The data analysis is started using Microsoft Office Excel 2019, then data testing is carried out using SmartPartial Least Square (SmartPLS) version 3.2.9. The result on this research show that (1) Audit Experience have a significant positive effect on auditors in detecting fraud (2) Red Flags have a significant positive effect on auditors in detecting fraud (3) TimePressure has a significant negative effect on auditors in detecting fraud, and auditor competence has no effect on auditors in detecting fraud
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112219] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Panubut Simorangkir] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Audit Experience; Red Flags; Time Pressure; The Auditors' Ability to Detect Fraud |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Revi Karina |
| Date Deposited: | 20 Mar 2024 10:49 |
| Last Modified: | 20 Mar 2024 10:49 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28211 |
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