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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kontemporer Akuntansi
Vanessa Fonda Sutjipto
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Economics, Econometrics & Finance Social Sciences

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Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Maya Piserah; Vanessa Fonda Sutjipto; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Maya Piserah; Vanessa Fonda Sutjipto; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA IPO DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Vanessa Fonda Sutjipto; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Share, and Company Size on Underpricing of Shares in Initial Public Offerings (IPO) with DER as a ModeratingVariable on the Indonesia Stock Exchange (BEI) 2018-2022. This type of research is quantitative research. The typeof data in this research is secondary data. The samples in this study were companies that experienced shareunderpricing during the Initial Public Offering (IPO) on the Indonesia Stock Exchange during 2018-2022. Thesampling technique uses purposive sampling. Data analysis in this research is multiple linear regression analysis,which is processed using SPSS version 26 software. The results obtained in this study indicate that AuditorReputation has a negative and significant effect on Stock Underpricing, Earning per Share has a negative andsignificant effect on Stock Underpricing, Company Size has a negative and significant effect on Stock Underpricing,DER is unable to moderate the influence of Auditor Reputation on Stock Underpricing, DER is unable to moderatethe influence of Earning per Share on Share Underpricing, and DER is unable to moderate the influence ofCompany Size on Share Underpricing.
Co-Authors Amrie Firmansyah Estralita Trisnawati Hendang Tanusdjaja Maya Piserah