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Karininda, Aurel
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGALAMAN DAN PROFESIONALISME TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Faisal, Yusuf; Risqi Pertiwi, Aprilia; Karininda, Aurel; Ayu Astari, Feby
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

This study aims to test and analyze whether experience and professionalism have a positive effect on the detection of fraudulent financial statements. This study uses a quantitative approach with the questionnaire method as data collection while the analytical tool used in this study is Multiple Linear Regression. Respondents in this study were employees at PT Wasteforchange Alam Indonesia in Bekasi City. Researchers distributed questionnaires to as many as 100 respondents and successfully collected as many as 50 respondents. So that the sample in this study was 50 respondents. The data collected was processed using SPSS Ver 25. The results showed that experience and professionalism had a significant influence on the detection of financial statement fraud. The managerial implications of the results of this study, among others, can be used as a basis for evaluating management in recruiting employees in terms of experience to be further enhanced and professionalism towards employees needs to be re-developed so as to avoid fraudulent financial statements that can harm the company
Co-Authors Ayu Astari, Feby Faisal, Yusuf Risqi Pertiwi, Aprilia