PENGARUH INDEPENDENSI DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN)

MIRESTI, ELLISA and DP, Rina Tjandrakirana and Aryanto, Aryanto (2022) PENGARUH INDEPENDENSI DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed to empirically examine the effect of independence and workload on the ability of auditors to detect fraud in the financial statements. This research used primary data which collected by distributing questionnaire to auditors who works at public accounting firms in Southern Sumatera Region and obtained 60 questionnare data. This research is a quatitative method and used multiple regression analysis. The result showed that auditor independence in a positive and significant influence on the auditor’s ability to detect in the financial statements, while auditor workload in a negative and does not effect on the auditor’s ability to detect in the financial statements. Keywords : Independence, Workload, Fraud, Financial Statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Independence, Workload, Fraud, Financial Statements
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ellisa Miresti
Date Deposited:	21 Jul 2022 07:27
Last Modified:	21 Jul 2022 07:27
URI:	http://repository.unsri.ac.id/id/eprint/74370

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