Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)
La Ode Anto
Fakultas Ekonomi dan Bisnis Universitas Halo Oleo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BEBAN KERJA DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA La Ode Anto; Santiadji Mustafa; Angela Florensia
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 4, No 2 (2020): Jurnal Jumbo Vol 4 No 2
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.503 KB) | DOI: 10.33772/jumbo.v4i2.13676

Abstract

This study aims to examine the influence of workload and audit experience on auditor to detect fraud. The variables in this study consisted of workload and audit experience as independent variables, and the auditor's ability to detect fraud as the dependent variable. The sample in this study was 39 auditors at the Southeast Sulawesi Province Inspectorate. The data collection method uses a questionnaire. Data analysis using descriptive analysis methods and multiple linear analysis The results of this study indicate that: (1) workload partially has a significant influence on auditor to detect fraud, (2) audit experience partially has a significant influence on auditor to detect fraud, and (3) workload and audit experience simultaneously have a significant influence on auditor to detect fraud. In the coefficient of determination R Square value test of 0.518, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 51,8%, while the remaining 48.2% is explained by other variables not examined in this study. 
Co-Authors Angela Florensia Santiadji Mustafa