PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, DAN TASK SPECIFIC KNOWLEDGE TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI PADA KAP DI SUMATERA SELATAN )

DEWI, SUCI SARI and Meutia, Inten and Yusrianti, Hasni (2014) PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, DAN TASK SPECIFIC KNOWLEDGE TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI PADA KAP DI SUMATERA SELATAN ). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menilai pengaruh pengalaman audit, beban kerja, dan task specific knowledge, terhadap pendeteksian kecurangan pada laporan keuangan (Studi pada KAP Sumatera Bagian Selatan ) . Metode yang digunakan pada metode ini adalah metode kuantitatif yang dianalisi menggunakan program SPSS 16.0. Sampel pada penelitian ini adalah seluruh auditor pada KAP DI Sumatera Bagian Selatan, yaitu berjumlah 14 KAP dimana seluruh auditor public pada KAP tersebut berjumlah 22 orang. Jenis data yang digunakan dalam penelitian iniadalah data primer yang dikumpulkan dan diolah melalui penyebaran kuisioner. Hasil penelitian ini menunjukan bahwa pengalaman audit, beban kerja dan task specific knowledge secara parsial mempunyai pengaruh positifterhadap pendeteksian auditor atas fraud laporan keuangan auditor. Dan pengalaman audit, beban kerja, task specific knowledge secara simultan mempunyai pengaruh positif terhadap pendeteksian auditor atas fraud laporan keuangan auditor. Kata Kunci: Pengalaman Audit, Beban Kerja, Task Specific Knowledge, Kecurangan.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pengalaman Audit, Beban Kerja, Task Specific Knowledge, Kecurangan.
Subjects: H Social Sciences > HG Finance > HG1-9999 Finance
Divisions: 01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User: Mrs. Elly Suryani
Date Deposited: 04 Aug 2021 02:45
Last Modified: 04 Aug 2021 02:45
URI: http://repository.unsri.ac.id/id/eprint/51494

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