PENGARUH KOMPETENSI AUDITOR SKEPTISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL)

JANATI, AULIA AROKA and Wahyudi, Tertiarto and Hakiki, Arista (2021) PENGARUH KOMPETENSI AUDITOR SKEPTISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed yo exmine the influence of auditor competence, professional sceptism and time pressure on the ability of auditors to detect fraudlent financial steatments. This research used primary data which collected by distributing quetsionnaires to auditors who works in the Public Accountant Office of the Southern Sumatera Region. This research is a quantitative approach and used multiple regression analysis method. The result of this show that: auditor competence, sceptism and time pressure influences on the ability of auditors to detect fraudlent financial steatments. Keywords : auditor competence, sceptism, time pressure, influences on the ability of auditors to detect fraudlent financial steatments.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kompetensi auditor, skeptisme professional, tekanan waktu, kemampuan auditor dalam mendeteksi kecurangan laporan keuangan.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aulia Aroka Janati
Date Deposited:	04 Aug 2021 02:52
Last Modified:	04 Aug 2021 02:52
URI:	http://repository.unsri.ac.id/id/eprint/51402

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