Jurnal Bisnis dan Akuntansi
Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi

THE EFFECTS OF EXPERIENCE AND TASK-SPECIFIC KNOWLEDGE ON AUDITOR’S PERFORMANCE IN ASSESSING A FRAUD CASE

MEIRYANANDA PERMANASARI (STIE Trisakti)
INDRA ARIFIN DJASHAN (STIE Trisakti)



Article Info

Publish Date
19 Apr 2018

Abstract

This research’s objective is to investigate the relationships of auditor’s experience, task-specific knowledge gained from training, and auditor’s performance. This study explores whether the experience or the task specific knowledge variable or even the combination from both of them gained the auditor’s performance in assessing a fraud case. This research used 16 CPA firm samples that consist of 141 external auditors. This research used normality test, independent sample t-test, one way ANOVA. This result of this research shows that there is no difference between combination of experience and task-specific know-ledge on auditors’ performance in assessing a fraud case. For the task specific knowledge there is difference between the auditor who has training and without training on auditors’ performance in assessing a fraud case. And the last there is no difference between the auditor who worked less than a year, more than a year but less than 2 years and more than 2 years on auditors’ performance in assessing a fraud case.

Copyrights © 2012






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...