THE EFFECT OF AUDITOR RESPONSIBILITY, TRAINING, AND RED FLAGS ON AUDITOR ABILITY TO DETECT FRAUD IN CPA FIRM AT SOUTHERN OF SUMATERA

THAMRIN, MUHAMMAD HUSNI and Dewi, Kencana and Kalsum, Umi (2020) THE EFFECT OF AUDITOR RESPONSIBILITY, TRAINING, AND RED FLAGS ON AUDITOR ABILITY TO DETECT FRAUD IN CPA FIRM AT SOUTHERN OF SUMATERA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence and analyze the effect of auditor responsibility, training, and red flags on auditor ability to detect fraud at the Certified Public Accounting (CPA) in the Southern of Sumatera region. The type of data used in this study is primary data obtained by distributing questionnaires. Respondents in this study were auditors who worked at the Certified Public Accounting (CPA) in Southern Sumatera with a total sample of 45 respondents. This study uses multiple linear regression analysis. Before being analyzed, normality test, multicollinearity test and heterokedasticity test were carried out. The results of this study indicate that auditor responsibility, training, and red flags have a significant effect on auditor ability to detect fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Responsibility, Training, Red Flags
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6975 not found.
Date Deposited:	04 Sep 2020 03:34
Last Modified:	04 Sep 2020 03:34
URI:	http://repository.unsri.ac.id/id/eprint/34457

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