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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Nobel Community Services Journal
Muzdalifah Muzdalifah
STIEM Bongaya Makassar
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Social Sciences Other

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RED FLAGS, TASK SPESIFIC KNOWLEDGE DAN BEBAN KERJA PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD Muzdalifah Muzdalifah; Nur Syamsu
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 6, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v6i2.575

Abstract

ABSTRAK Penelitian ini bertujuan membuktikan Red Flags, task specific knowledge dan beban kerja berpengaruh terhadap kemampuan mendeteksi fraud yang dilakukan oleh auditor. pendekatan kuantitatif dengan data primer melalui kuesioner yang langsung disebarkan. pada sampel. Auditor Kantor Akuntan Publik (KAP) di Makassar sebagai populasi dan peneli menentukan sampel dengan teknik purposive sampling yakni 52 orang auditor yang telah bekerja sebagai auditor minimal tiga tahun karena dianggap telah memiliki pengalaman dan pengetahuan yang cukup tinggi untuk dapat mendeteksi fraud. Desain penelitian regresi linier berganda. Hasil penelitian membuktikan red flag dan task spesifik knowledge positif signifikan memengaruhi kemampuan auditor mendeteksi fraud, sedangkan beban kerja tidak signifikan memengaruhi kemampuan auditor mendeteksi fraud.Kata Kunci: red flag, task spesifik knowledge, beban kerja,  kemampuan auditor mendeteksi fraud ABSTRACTThis study aims to prove that Red Flags, task specific knowledge and workload affect the ability to detect fraud committed by auditors. Quantitative approach with primary data through a questionnaire that is distributed directly. on the sample. The auditors of the Public Accounting Firm (KAP) in Makassar as a population and researchers determined the sample by purposive sampling technique, namely 52 auditors who have worked as auditors for at least three years because they are considered to have sufficient experience and knowledge to be able to detect fraud. Multiple linear regression research design. The research results prove that red flag and specific task knowledge have a significant positive effect on the ability of auditors to detect fraud, while workload does not significantly affect the ability of auditors to detect fraud.Key Word : Red Flags, task specific knowledge, workload, detect fraud committed by auditors
KEGIATAN PENGABDIAN MASYARAKAT: PELATIHAN PENYAJIAN LAPORAN KEUANGAN UNTUK UMKM DI KABUPATEN PINRANG Rahman Pura; Sahidah Sahidah; Sutiati Sutiati; Eva Marin Sambo; Andi Sultati; Muzdalifah Muzdalifah; Ryan Putra Hafikar
Nobel Community Services Journal Vol 2 No 1 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i1.2748

Abstract

The purpose of the activity is to improve understanding of bookkeeping management for Small and Medium Enterprises in Pinrang Regency. Methods of delivering material in the form of lectures. The lecture form is used by the speaker to convey the activity material, then proceed with simulation and discussion. Training activities provide benefits in increasing the ability and convenience in managing MSME finances
Co-Authors Andi Sultati Eva Marin Sambo Nur Syamsu Rahman Pura, Rahman Ryan Putra Hafikar Sahidah Sahidah Sutiati Sutiati