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All Journal Jurnal Manajemen Atma Jaya Jurnal Akuntansi YUME : Journal of Management JURNAL MANAJEMEN BISNIS Indonesian Journal of Law and Economics Review Economics and Digital Business Review Jurnal Manajemen dan Organisasi Review (MANOR) Accounting Accountability and Organization System (AAOS) Journal Administrative and Environmental Law Review Jurnal Manajemen Amsir Management Journal Center of Economic Students Journal (CSEJ) Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal RESTITUSI : Jurnal Riset Perpajakan Amsir Community Service Journal JER Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi
Hamida Hasan
Institut Ilmu Sosial & Bisnis Andi Sapada, Parepare
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Pendeteksian Fraud oleh Auditor: Peran Pengalaman Audit, Kualitas Audit, dan Tekanan Waktu Rifani, Riza Amalia; Hasan, Hamida
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.3980

Abstract

This research aims to examine the influence of Audit Experience, Audit Quality, and Time Pressure on Auditor's Ability to Detect Fraud in Public Accounting Firms in East Jakarta. The research employs a quantitative approach, analyzed using panel data with the SPSS software. The study's population consists of Public Accounting Firms in the Makassar region, with a sample of 32 active auditors working in these firms. Data collection was done using primary data by distributing questionnaires directly to Public Accounting Firms in the Makassar region. The research findings indicate that (1) Audit Experience has an impact on Fraud Detection Ability, (2) Audit Quality influences Fraud Detection Ability, and (3) Time Pressure affects Fraud Detection Ability in Public Accounting Firms in the Makassar region. These results confirm that audit experience, audit quality, and time pressure play a significant role in detecting fraud during an audit.
Co-Authors Ainun, Nurul Riska alfianto , Andi Alfianto Alimuddin, Firman Alyasa-Gan, Siti Sarah Ananda, Kiki Resky Andirwan, Andirwan Anggerwati, A. Indah Arfandi Dinsar BEDDU, MEGAWATI Haslinda Hasan Hasrullah Hasrullah, Hasrullah Ilahi, Andi Alfianto Anugrah Juliana Juliana Kamila, Dhea Salsa Kamila, Dhea Zalsa Kasuri, Muh. Adnan MS, M. Rizal Muh Fitrah Muh. Akbar Fhad Syahril Nariani, Ribka Nilam, Nilam Nisrina, Ulfah Laila Nurbayani Nurbayani Nuriani Nurjamila, Sy Oktaviandani, Celine Rizki Rifani, Riza Amalia Riza Amalia Rifani S, Nuraziza Saputri, Asri Ainun Dwi Sofian, Muhammad Fahimi Bin Solly Aryza Sulawati, Sulawati Sulkifli Sulkifli Sululing, Siswadi Surnadi, Haryono teri, teri Tijjang, Bakhtiar Tijjang, Bakthiar