PENGARUH BEBAN KERJA, PENGALAMAN AUDIT, TIPE KEPRIBADIAN, DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

SAPUTRA, AHMAD IHSAN and Daud, Rochmawati and Rohman, Abdul (2022) PENGARUH BEBAN KERJA, PENGALAMAN AUDIT, TIPE KEPRIBADIAN, DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to get the empirical evidence of the effect of workload, auditor experience, personality, and skepticism professional on auditor experience to detecting fraud. Attribution theory used as a theoritical study in this study. The sample in this study was obtained as many as 51 auditors who answered questionnaires that had been distributed using the quota sampling technique. The data analysis technique in this study is using multiple linear regression analysis. Before conducted a regression analysis, tested the research instrument and tested the classical assumptions for the accuracy of the results of the regression analysis. The results of this study indicate that workload and professional skepticism have a negative effect on the auditor's ability to detect fraud and audit experience and personality have a positive effect on the auditor's ability to detect fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Beban Kerja, Pengalaman Audit, Tipe Kepribadian
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ahmad Ihsan Saputra
Date Deposited:	26 Dec 2022 07:47
Last Modified:	26 Dec 2022 07:47
URI:	http://repository.unsri.ac.id/id/eprint/84544

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