Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud

Masruroh, Indah Wati (2019) Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The auditor's ability to detect fraud is the quality of an auditor's self in explaining the lack of financial statements, which the company presents by identifying and proving the fraud. This research was conducted at the Public Accountant Office in the Surabaya Region. The data used is primary data collected through a questionnaire survey method to all auditors who work in the Public Accounting Firm in the Surabaya area, based on the purposive sampling method. The criteria determined by the researcher are the Office of Public Accountants registered in IAPI 2018, auditors with a minimum of one year of working time and having audited. The analytical model used in this study is Structural Equation Modeling - Partial Least Squares. The purpose of this study is to prove that the influence between Auditor Training, Auditor Experience, Time Budget Pressure, and Professional Skills on the Auditor's Ability to Detect Fraud. The results of the inner model analysis show that professional expertise has a significant effect on the auditor's ability to detect fraud while auditor training, auditor experience, and time budget pressure have no significant effect on the auditor's ability to detect fraud. Keywords: Auditor Training, Auditor Experience, Time Budget Pressure, Professional Skills, Auditor Ability to Detect Fraud

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Sep 2019 07:14
Last Modified: 05 Sep 2019 07:14
URI: http://eprints.perbanas.ac.id/id/eprint/4416

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