Pengaruh Independensi, Pengalaman, Red Flags dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Amelia, Febriani

Subject

657.45 - AUDITING 

Datestamp

2024-03-21 03:19:32 

Abstract :
The frequent occurrences of fraud include financial reporting manipulation, corruption, and profit markup, which can harm both businesses and the country. Therefore, the profession of external auditors is needed to examine each statement in the financial reports. The purpose of this research is to determine the influence of independence, experience, red flags, and time pressure on auditors' ability to detect fraud. This research was conducted on auditors working in Public Accounting Firms in Surabaya using purposive sampling techniques. The sample consisted of 97 respondents who filled out questionnaires distributed offline. Data analysis techniques employed smartPLS software. The results of this study indicate that independence and red flags variables influence auditors' ability to detect fraud. Meanwhile, experience and time pressure variables do not affect auditors' ability to detect fraud. Keywords: Independence, experience, red flags, time pressure, auditors' ability to detect fraud 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
B A B II.pdf
B A B III.pdf
B A B IV.pdf
B A B V.pdf
LAMPIRAN.pdf