Ensiklopedia Social Review
Vol 7, No 1 (2025): Volume 7 No 1 Februari 2025

PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

Naibaho, Jessica Gratia (Unknown)
Astuti, Christina Dwi (Unknown)

Article Info

Publish Date
22 Feb 2025

Abstract

Abstract: The purpose of this research is to determine the effect of auditor competence, time pressure, workload, and auditor experience on the auditor's ability to detect fraud. The population in this research are junior auditors at Public Accounting Firms (KAP) in Jakarta. The type of data used in this study is quantitative data. The sampling technique used convenience sampling with a sample of 138 respondents. The analysis method used in this study is multiple linear regression. The results of the analysis show that the variables of auditor competence and time pressure do not affect the auditor's ability to detect fraud, while workload and auditor experience has a positive effect on the auditor's ability to detect fraud.Keyword : Auditor Competence;Time Pressure;Workload;Aditor Experience;Auditor’s Ability to Detect Fraud

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Journal Info
Ensiklopedia Social Review
Website

Abbrev

sosial

Publisher

Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Menerbitkan artikel-artikel di bidang ilmu sosial yang diterbitkan 3 kali dalam setahun. Antara lain ilmu Sosial, Ilmu Politik, Ilmu Administrasi Negara, Hubungan Internasional. ilmu hukum, ilmu budaya, ilmu ekonomi, manajeman, akuntansi, sejarah, bahasa, kepustakaan, dan ilmu lainnya di bidang ilmu ...