Pengaruh Pengalaman Audit, Task Specific Knowledge, dan Beban Kerja terhadap Kemampuan Auditor dalam Mendeteksi Fraud
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Dewi, Inka Amina Susmita
Subject
657.45 - AUDITING
Datestamp
2024-01-02 05:46:45
Abstract :
Fraud is increasingly prevalent in various ways that continue to develop so that the auditor's ability to detect fraud must also continue to be improved, after all, auditors are required to remain able to detect fraud in case of fraud in carrying out their audit duties. The problem that arises is that auditors also have limitations in detecting fraud. This study aims to determine the effect of audit experience, task specific knowledge, and workload on the ability of audits to detect fraud at Public Accounting Firms (KAP) in the City of Surabaya. The study population is auditors who are in 51 Public Accounting Firms (KAP) registered at IAPI 2022 and the sample obtained in this study is auditors who have a minimum working period of 1 year, namely 42 respondents. The sampling technique in this study was to use purposive sampling. The analysis technique used in this study is multiple linear regression analysis using Statistical Package for Social Sciences (SPSS) Version 25. Based on the results of the research conducted, it can be seen that audit experience and task specific knowledge do not affect the auditor's ability to detect fraud while workload has a positive effect on the auditor's ability to detect fraud. Keywords: Auditor's Ability to Detect Fraud, Audit Experience, Task Specific Knowledge, and Workload
Fraud is increasingly prevalent in various ways that continue to develop so that the auditor's ability to detect fraud must also continue to be improved, after all, auditors are required to remain able to detect fraud in case of fraud in carrying out their audit duties. The problem that arises is that auditors also have limitations in detecting fraud. This study aims to determine the effect of audit experience, task specific knowledge, and workload on the ability of audits to detect fraud at Public Accounting Firms (KAP) in the City of Surabaya. The study population is auditors who are in 51 Public Accounting Firms (KAP) registered at IAPI 2022 and the sample obtained in this study is auditors who have a minimum working period of 1 year, namely 42 respondents. The sampling technique in this study was to use purposive sampling. The analysis technique used in this study is multiple linear regression analysis using Statistical Package for Social Sciences (SPSS) Version 25. Based on the results of the research conducted, it can be seen that audit experience and task specific knowledge do not affect the auditor's ability to detect fraud while workload has a positive effect on the auditor's ability to detect fraud. Keywords: Auditor's Ability to Detect Fraud, Audit Experience, Task Specific Knowledge, and Workload
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