Article Per Year (5 Year)
p-Index From 2021 - 2026
4.739
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Journal of Mechanical Engineering Science and Technology PHARMACY: Jurnal Farmasi Indonesia (Pharmaceutical Journal of Indonesia) Jurnal Pembelajaran Inovatif Paulus Journal of Accounting (PJA) International Journal Of Science, Technology & Management (IJSTM) Djtechno: Jurnal Teknologi Informasi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal of Artificial Intelligence and Engineering Applications (JAIEA) Sewagati: Jurnal Pengabdian Masyarakat Indonesia Safari : Jurnal Pengabdian Masyarakat Indonesia International Journal of Management and Business Economics Jurnal ISOMETRI Journal of Pragmatics Research Trending: Jurnal Manajemen dan Ekonomi Consensus : Jurnal Ilmu Hukum Jurnal Ilmiah Multidisiplin Nusantara (JIMBE) IIJSE Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Causa: Jurnal Hukum dan Kewarganegaraan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia (JPPI) Jurnal Intelek Insan Cendikia Neptunus: Jurnal Ilmu Komputer dan Teknologi Informasi SISTEMIK : Jurnal Ilmiah Nasional Bidang Ilmu Teknik Jurnal Manajemen dan Akuntansi (JAME) J-CEKI Menulis: Jurnal Penelitian Nusantara
Rizky Ramadhan
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : International Journal Of Science, Technology

 1 
Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
Co-Authors Abdul Halim Hasugian Abdul Muttaqin Rusydi Abida, Fithriyah Inda Nur Addina Nur Afifah Adhadian Akbar Adrian Dimas Pratama Afiyana Agung Budi Darmawan Ahmad Afandi Al Asyuro Aldo Robby Pradana Alvi Khaira Aminatun Nisa Amira Hasna Humaira Andi Akbar, Rizky Andreas Recki Prasetyo Aprinawati, Aprinawati Asri sabrani Asrul Suwondo Austin Beyn Beril Jahran Saragih Bella Anggraini Caitlin Audrey Edelyne Cattleya Rejito Cecep Kustandi Chaeruman, Uwes Anis Desyka Rizky Irmaningtyas Dewatama, Denda Didin Zakariya Lubis Dina Aulia Dinda Dyah Pitaloka Doly Siregar Doni Frides S Dwi Amalia Rahmawati Dwi Desi Yayi Tarina El Syam, Robingun Suyud Emha Fidiyah Akhadi Emha Fidiyan Akhadi Fahrunnisa Fahrunnisa Fatimah Az-Zahra Febrian Fadlan Reynaldi Hanifah Rahmi Helmy Syahdana Hilma Harmen Ika Purnama Sari Indah Permatasari Tambunan Indrazno Siradjuddin Irsyad Kamal Iskandar, Rizkiana Jonatan Gerald Jonny Latuny Kerisna Chairsyah Abdillah Harahap Kharisma Nurbani Khilmak Akmila Kristina Annatasia Br Sitepu Lea Rachmat Indrasepta Lestari Eka Putri Lokot Muda Harahap Luluk Mushoffa M. Daffa Al-Azka Harahap M. Ikhwan Mansyuri Maisya Nurhalija Marsela Natalie Hutapea Mentari Tri Indah Rahmayani Miftah Ali Masruron Mochamad Chairul Ihsan Mochamad Rakel Junaedi Mochammad Chairul Ihsan Muhaimin Abdullah Muhamad Daman Ardian Muhamad Yasin Yusuf Al Asyuro Muhammad Akbar Muhammad Aqshel Revinzky Nizar Muhammad Arif Febriyanto Muhammad Azam Yasir Muhammad Nur Amin Naniek Setiadi Radjab Ni’matul Anisa’ Oscar Majeovan Basieta Surbakti Oscar Majeovan Surbakti Oviyan Patra Putri Maratus Sholikhah Qeisya Hafizhah Malvira RAHAYU KUSWARDANI Ramadhan, Muh Syahru Ratih Kusumastuti Ratih Wahyuningsih Raudhah Carolina Herera Nasution Rd. Rifqi Dwisanto Redyarsa Dharma Bintara Reisyana Azizah Rinaldy Anugrah Akbar Rio Restu Ririn Uke Saraswati Risman Iye Rizky Idaman Telaumbanua Romi Robig Indra Susila Samy J. Litiloly Satim Hamid Shelfya Fitriana Shintya Rut Stefani S Siregar, Zulkarnain Subhan, Ega Saiful Suci Dahlya Narpila Suripto Moh. Zulkifli Ummi Restu Reska R Vanezta Realy Vieo Vina Aprilia Anjani Winda Kustiawan Winda Nidarwati G Yani Maulita Yusuf Ibrahim Zaifaturridha Zaifaturridha Zidanul Akbar Zulfa Nailal Kamila Zurgen Okta Ananta