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Journal : Journal Research of Accounting

PENGARUH PENGALAMAN KERJA, BEBAN KERJA DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) PADA KAP DI PROVINSI BAL Ni Luh Putu Pradnya Dewi; Putu Aristya Adi Wasita; Eka Putri Suryantari
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.80

Abstract

The aim of this study is to explore the influence of work experience, workload, and time pressure on the auditor's ability to detect fraud. This research was conducted using a quantitative approach by taking locations at the Office of the Public Accountant in the Province of Bali. This study targets a population of 71 auditors. Through the purposive sampling method, there were 37 auditors who met the criteria in this study. Empirical data were collected by distributing questionnaires and analyzed using a multiple linear regression approach. This study succeeded in proving that there is a significant influence of the variables of work experience, workload, and time pressur on the auditor's ability to detect fraud. Work experience is proven to be able to have a positive and significant influence on the auditor's ability to detect fraud by 0.931. Furthermore, the findings revealed that workload and time pressure proved to have a negative and significant effect on the auditor's ability of 0.425 and 0.456. Thus, the auditor is expected to always strive to improve the skills, abilities, and knowledge they have in order to be able to always increase public confidence in their responsibilities
Co-Authors Adino Pote, Makson Agustina Ira Puspa Damayanti Alphonsius Umbu Manja Andari, I Gusti Agung Ayu Anggi Andriyani Ardika, I Gusti Ngurah Putu Arisya, Ezra Filia Artaninggrum, Rai Gina Astuti, Ni Kadek Ayu Widya Baran, Gerald Felix Cahyadi, Luh Diah Citra Resmi Christimulia Purnama Trimurti Citra Resmi Cahyadi, Luh Diah Citraresmi, Luh Diah Dede, Krisantus Markus Depores, Maria Jista Desmon Atventius Noel Fanggi Deviana, Kristina Dewa Putu Oka Prasiasa Dewi, Ni Luh G. S. Dwijayanti, Ni Made Karina Dylla Hanggaeni Dwi Puspaningrum Dylla Hanggaeni Dyah Puspaningrum Elisabeth Bernadeta Goda Erviani , Ni Putu Erviani, Ni Putu Febby Ica Cahyani Fransiska Nangus Gayatri Gayatri Gusti Agung Mirah Arinda Hanipa, Petronela Harefa, Hercus Roy Martin Harianti Harianti Hieronimus Banggur I Kadek Dwipayana Pramudia I Ketut Muka I Ketut Sirna I Nyoman Tingkes I Putu Gede Ari Setiawan I PUTU SUDANA I Wayan Suardana I WAYAN SUARJANA IWK Teja Sukmana Janurini, Ni Wayan Putri Jayanti, Ni Kadek Nadia Dwi Kadek Mesy Terisiana Kartika, Nyoman Putri Katrina Nofita Sari Krismawintari, N.P.D. Kusuma, Nathania Eka Putri Lidia Rante Ledatu Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Made Yessi Puspitha Marhaendra, Tjokorda Bagus Putra Marselina Pora Martini, Ni Ketut Matilda, Yuliana Nanda Maratus Solikha Nanda Maratusolekhah Ni Kadek Indi Aryanti Ni Ketut Martini Ni Ketut Rasmini Ni Komang Nilawati Astuti Ni Luh Putu Ari Santi Dewi Ni Luh Putu Pradnya Dewi Ni Luh Putu Sri Purnama Pradnyani Ni Luh Putu Suarmi Sri Patni Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Utari Sumadewi Ni Made Ruastiti Ni Made Suartini Ni Putu Erviani Ni Putu Rani Artha Mevia Dewi Patricia Sandrikha Naro Pradnyani, Ni Luh Putu Sri P. Prastyadi Wibawa Rahayu Purnama Sari, Ni Putu Elia Puspita Dewi, Ni Nyoman Ayu Putra, Renaldi Syahranie Putri, Hananya Prastita Putri, Jesica C. Putu Angga Wiradana Putu Aristya Adi Wasita Putu Chris Susanto Rai Gina Artaninggrum Rai Gina Artaningrum Rizki Firmansyah Ruta, I Made Sanosa, Welly Sion Setianingsih, Ni Made Ari Sumadewi, Ni Luh Utari SUSANTI Tamo Inya, Debiana Tangi, Venansia Eno Tjokorda Bagus Putra Marhaendra Waru, Yosefina Wasita, Putu Aristya Adi Yanika Susan Alexander Yeyen Komalasari