Amelia, Febriani (2024) Pengaruh Independensi, Pengalaman, Red Flags dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The frequent occurrences of fraud include financial reporting manipulation, corruption, and profit markup, which can harm both businesses and the country. Therefore, the profession of external auditors is needed to examine each statement in the financial reports. The purpose of this research is to determine the influence of independence, experience, red flags, and time pressure on auditors' ability to detect fraud. This research was conducted on auditors working in Public Accounting Firms in Surabaya using purposive sampling techniques. The sample consisted of 97 respondents who filled out questionnaires distributed offline. Data analysis techniques employed smartPLS software. The results of this study indicate that independence and red flags variables influence auditors' ability to detect fraud. Meanwhile, experience and time pressure variables do not affect auditors' ability to detect fraud. Keywords: Independence, experience, red flags, time pressure, auditors' ability to detect fraud
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FEBRIANI AMELIA |
| Date Deposited: | 21 Mar 2024 03:19 |
| Last Modified: | 21 Mar 2024 03:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12058 |
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