Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi

PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)

de Jesus Ximenes, Maria Angelina Antonio Modesta (Unknown)
Rispantyo, Rispantyo (Unknown)
Kristianto, Djoko (Unknown)

Article Info

Publish Date
16 Aug 2022

Abstract

The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the professional skepticism factor has a positive and significanteffect on fraud detection.

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Journal Info
Jurnal Akuntansi dan Sistem Teknologi Informasi
Website

Abbrev

Akuntansi

Publisher

Universitas Slamet Riyadi

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...