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All Journal Jurnal Reviu Akuntansi dan Keuangan Ilmu Administrasi Publik EL-MUHASABA The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Global Financial Accounting Journal Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis e-NARODROID AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal Jurnal Ipteks Terapan : research of applied science and education Al-Tijary : Jurnal Ekonomi dan Bisnis Islam EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI
Erina Sudaryati
Faculty Of Economics And Business, Universitas Airlangga, Surabaya, East Java, Indonesia
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PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.671 KB) | DOI: 10.33005/baj.v2i1.41

Abstract

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PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD Gusti Dian Prayogi; Erina Sudaryati
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.41

Abstract

This study aims to determine the influence of time pressure, pressure of obedience, emotional intelligence and spiritual intelligence of Government Internal Control Apparatus in the Detection of Fraud Occurrence at Auditee. This research method uses verifikatif with quantitative approach. Hypothesis testers use statistical test tool that is Structural Equation Model (SEM) based on variance or better known as Partial Least Square (PLS). Sources of data in this study are primary data sources obtained directly, by conducting research and questionnaires. The number of respondents in the region is 70 auditors. Sampling technique using probability sampling with sample random sampling, in determining the number of samples used slovin formula. The results of this study indicate that time pressure and spiritual intelligence variables have no effect on fraud detection. APIP has been able to perform efficiently over time that has been compiled although the time limitations are very tight and rigid. The aspect of religiosity should be measured by a wider aspect. The variables of obedience pressure and emotional intelligence affect the detection of fraud. Pressure from superiors and clients can affect the independence of APIP by making changes to the examination results and ignoring the accumulated evidence.
Co-Authors Alfiyatul Qomariyah Aprilya Dwi Yandari Aulia Kartika Putri Cahyono, Suham Debi Setyawati Deddy Kurniawansyah, Deddy Denari Dhahana Edtiyarsih Deyanira Safitri Dhikawidya Nugraha Dian Kusuma Wardhani Dwi Ayu Indriyani Edtiyarsih, Denari Dhahana Ellyzabeth Putri Vizandra Erny Anggrahini Fakhmol Risepdo Fania Masna Reraja Farida Amelia Fitri Nurjanah Geovani Geovani Geovani, Geovani Gloria Putri Naftali Surbakti Gusti Dian Prayogi HAMIDAH Haq, Rima Angelia Heru Tjaraka I Made Narsa Jihan Fitria Dhamasanti Khoirotun Nisa, Ihda Fransiska Mienati Somya Lasmana Murdiyati Dewi Mustikasari, Elia Muthohhari, Abdullah Hanif Nabila Amaro Laila Rosyda Nandyasa Vania Sarinastiti Ni Wayan Meilawathi Novalita Budi Kiswati Nurjanah, Fitri Okta Shindu Hartadinata Permatasari, Yani Prayoga, Hizkia Reyhan Dzikriansyah Sunarno Reyry Aprisma Rieswandha Dio Primasatya Rininda, Bella Puspita Risepdo, Fatkhmol Rivanti Santiara Dewi Rusmita, Sylva Alif Saikou Gassama Sasongko Budisusetyo Sendy Dwi Haryanto Setyawati, Debi Silfia Herlina Suham Cahyono Syarifudin Syarifudin Tanti Sasongko Putri Taufiqurrahman, Mohammad Aviciena Tjiptohadi Sawarjuwono Toto Da'i Permana Tri Angga Kusuma Uno, Mega A. Wati, Emiliya Rahma Wiwiek Dianawati Yoanelita Maria Hopong