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All Journal Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Manajemen dan Bisnis (JIMB) WIDYAKALA JOURNAL Jurnal Ilmiah Professional Indonesia JRB-Jurnal Riset Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi Akurasi
Yetty Murni
Universitas Pancasila
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other

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Journal : Akurasi

 1 
Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud Indah Masri; Yetty Murni; Amelia Oktrivina; Elsa Maura Adhianti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.649

Abstract

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article
Co-Authors Annisa Lailatul Qodariyah Baharuddin, Gunawan Bambang Suprayitno Chaerani Nisa Derriawan Dr, Darmansyah Elsa Maura Adhianti Fadhilah Langgeng Pangestu Fakhrana Oktaviarni Haikal Farras Hotman Fredy Indah Masri LAILAH FUJIANTI Lionny Mutia Ayuningrum Muhamad Avito Rizkyansyah Kusuma Muhamad Rubiul Yatim Muhidin Nafisa Azzahra Dwiputri Nelyumna Rizal Nurul Yunita Oktrivina, Amelia Rafrini Amyulianthy Revina Resty Utami Sari, Nova Permata Savena Anugerahwati Shinta Budi Astuti Shinta Budi Astuti Syifa Nurul Azizah Tri Astuti Tryas Chas Biandani Tryas Chasbiandani Widyaningsih Azizah Zuhmi Fahru Muharomi