THE EFFECT OF WORKLOAD, PROFESSIONAL SKEPTICISM, AUDIT EXPERIENCE, AND KNOWLEDGE ON AUDITOR'S ABILITY TO DETECT FRAUD

FADILLAH, SAFIRA NUR and Dewi, Kencana and Hakiki, Arista (2020) THE EFFECT OF WORKLOAD, PROFESSIONAL SKEPTICISM, AUDIT EXPERIENCE, AND KNOWLEDGE ON AUDITOR'S ABILITY TO DETECT FRAUD. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze and test empirically: whether factors of workload, professional skepticism, audit experience, and knowledge affect auditor’s ability to detect fraud. The theory used in this research is Attribution Theory. The population in this study were auditors who worked at Public Accountant Firm in Palembang. The sample used in this study is quantitative descriptive methods. Data on this study were obtained primarily through questionnaires. This study used multiple regression method. Previously, the data is tested with normality test, multicollinearity test, and heteroscedasticity test. The results of this study indicate that workload and audit experience have a significant effect on auditor’s ability to detect fraud. However, professional skepticism and knowledge have no significant effect on auditor’s ability to detect fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor’s Ability to Detect Fraud, Workload, Professional Skepticism, Audit Experience, Knowledge.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6300 not found.
Date Deposited:	03 Jul 2020 04:32
Last Modified:	03 Jul 2020 04:32
URI:	http://repository.unsri.ac.id/id/eprint/31007

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