Claim Missing Document
Check
Articles

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

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 Agung Budi Darmawan Ahmad Afandi Al Asyuro Aldo Robby Pradana Alvi Khaira Aminatun Nisa Amira Hasna Humaira Andreas Recki Prasetyo Anita Rahmawati Aprinawati, Aprinawati Asri sabrani Asrul Suwondo Austin Beyn Beril Jahran Saragih Bella Anggraini Budi Santoso Caitlin Audrey Edelyne Calista Rosita Dewi 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 Emha Fidiyah Akhadi Emha Fidiyan Akhadi Engla Merizka Fahrunnisa Fahrunnisa Fatimah Az-Zahra Febrian Fadlan Reynaldi Fitria Nugrahaeni Hanifah Rahmi Hilma Harmen Hudi Yusuf Ika Purnama Sari Indah Permatasari Tambunan Indrazno Siradjuddin Irsyad Kamal Iskandar, Rizkiana Jalaluddin Mubarok Jonatan Gerald Jonny Latuny Kharisma Nurbani Khilmak Akmila Kori Yati Kristina Annatasia Br Sitepu Kurnianto, Arik Lea Rachmat Indrasepta Lestari Eka Putri Lokot Muda Harahap Luluk Mushoffa M. Ikhwan Mansyuri Maisya Nurhalija Marsela Natalie Hutapea Maulida Kamila 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 Akbar Muhammad Aqshel Revinzky Nizar Muhammad Arif Febriyanto Muhammad Nur Amin Naniek Setiadi Radjab Ni’matul Anisa’ Oscar Majeovan Basieta Surbakti Oscar Majeovan Surbakti Oviyan Patra Pratiwi, Adcharina Putri Maratus Sholikhah RAHAYU KUSWARDANI Ramadhan, Muh Syahru Ratih Kusumastuti Ratih Wahyuningsih Rd. Rifqi Dwisanto Redyarsa Dharma Bintara Reisyana Azizah Rianto Arya Saputra Rinaldy Anugrah Akbar Rinaldy Anugrah Akbar Rindita 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 Zurgen Okta Ananta