PENGARUH BEBAN KERJA DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA

La Ode Anto (Fakultas Ekonomi dan Bisnis Universitas Halo Oleo)
Santiadji Mustafa (Fakultas Ekonomi dan Bisnis Universitas Halo Oleo)
Angela Florensia (Fakultas Ekonomi dan Bisnis Universitas Halo Oleo)

Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)
Vol 4, No 2 (2020): Jurnal Jumbo Vol 4 No 2

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.