Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan moderasi etika profesi

Nurwahyuni, Nurwahyuni and Atik, Isniawati (2021) Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan moderasi etika profesi. Journal of Business and Information Systems, 3 (2). pp. 75-86. ISSN 2685-2543

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Abstract

This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.

Item Type:	Article
Uncontrolled Keywords:	Auditor Experience; Fraud Detection; Time Budget Pressure; Professional Skepticism; Professional Ethics
Subjects:	600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Julia Ningsih Perpustakaan
Date Deposited:	13 Jul 2022 05:01
Last Modified:	13 Jul 2022 05:01
URI:	http://repository.unsada.ac.id/id/eprint/3432

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