Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 2 (2025): EDUNOMIKA

PENGARUH TEKANAN WAKTU DAN BEBAN KERJA TERHADAP PENDETEKSIAN KECURANGAN DENGAN PENGALAMAN KERJA SEBAGAI PEMODERASI

Shanti, Yunita Kurnia (Unknown)
Sih Kusumawardhany, Susi (Unknown)



Article Info

Publish Date
03 May 2025

Abstract

This study aims to test and obtain empirical evidence regarding the effect of time pressure and workload on fraud detection moderated by work experience at the South Jakarta Public Accounting Firm. This type of research is quantitative with the sampling method is the Convenience sampling method, obtained 66 respondents who were used as research samples, so that the total observation was 66 samples. The data analysis method used SPSS version 24 along with the MRA test. Based on the data analysis that has been carried out, it shows that partially time pressure has a negative effect on fraud detection, and workload has no effect on fraud detection. Simultaneously, time pressure and workload have a significant effect on fraud detection. The results of the MRA test show that work experience is unable to moderate the effect of time pressure and workload on fraud detection, meaning that work experience weakens the effect of time pressure and workload on fraud detection.

Copyrights © 2025






Journal Info

Abbrev

jie

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...