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All Journal Kajian Akuntansi
Purba, Sadaukur Aeroki
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Economics, Econometrics & Finance

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DETERMINANTS OF AUDITOR’S ABILITY TO DETECT FRAUD Deliana, Deliana; Purba, Sadaukur Aeroki; Rahman, Abdul; Syahputra, Rizki; Sari, Eka Nurmala; Jamaludin, Mohd Faizal Bin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4610

Abstract

The study aims to provide empirical evidence on the effect of work experience, professional scepticism and time pressure on the ability of auditors to detect fraud. This research uses quantitative research methods that use statistical analysis tools, namely using Smart PLS (Partial Least Square) software. The data used is primary and comes directly from those surveyed, using a questionnaire designed to collect it. The questionnaires were distributed through the provision of paper questionnaires and through Google forms that were sent directly to the respondents. Sample in this study were 33 auditors in Medan City. The results of this study indicate that work experience positively affects the auditor's ability to detect fraud, while professional scepticism and time pressure do not affect the auditor's ability to detect fraud.             Keywords     : Ability to Detect Fraud, Professional Skepticism, Time Pressure, Work Experience.
Co-Authors Abdul Rahman Deliana, Deliana Eka Nurmala Sari Jamaludin, Mohd Faizal Bin Syahputra, Rizki