Pengaruh Pengalaman, Beban Kerja, Independensi, Dan Red Flags, Terhadap Kemampuan Auditor
Dalam Mendeteksi Fraud
(Studi Empiris pada Kantor Akuntan Publik di Surabaya)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Mulana, Adyaksa Reza
Subject
657.45 - AUDITING
Datestamp
2024-01-09 06:36:38
Abstract :
Indonesia is a country with a high level of corruption and out of 176 countries, Indonesia is ranked 93rd. One example of a case in Indonesia is the case of Setia novanto who corrupted the e-KTP procurement. To prevent this from happening again, the role of auditors is needed in detecting fraud. The purpose of this research is to determine the effect of work experience, workload, independence and red flags on the auditor's ability to detect fraud. The data used is primary data obtained from distributing questionnaires in the form of g form (online) which were given to respondents. The sample from this research was 170 respondents. The analytical method used is multiple linear regression which is processed using SPSS version 25 software. Based on the partial test results, it shows that the variables of experience, independence and red flags influence the auditor's ability to detect fraud. Meanwhile, the workload variable has no effect on the auditor's ability to detect fraud. Key words: work experience, workload, independence, Red Flags, ability to detect fraud
Indonesia is a country with a high level of corruption and out of 176 countries, Indonesia is ranked 93rd. One example of a case in Indonesia is the case of Setia novanto who corrupted the e-KTP procurement. To prevent this from happening again, the role of auditors is needed in detecting fraud. The purpose of this research is to determine the effect of work experience, workload, independence and red flags on the auditor's ability to detect fraud. The data used is primary data obtained from distributing questionnaires in the form of g form (online) which were given to respondents. The sample from this research was 170 respondents. The analytical method used is multiple linear regression which is processed using SPSS version 25 software. Based on the partial test results, it shows that the variables of experience, independence and red flags influence the auditor's ability to detect fraud. Meanwhile, the workload variable has no effect on the auditor's ability to detect fraud. Key words: work experience, workload, independence, Red Flags, ability to detect fraud
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