Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)

Meifiani Nur Istiqomah ; Jaeni Jaeni ; meifiani
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 📅 2024 Vol 17, No 1 🔗 DOI: 10.51903/kompak.v17i1.1703
Abstract
This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.
Keywords
Independence Professional Skepticism Competency Ability Auditors i Detecting Fraud
How to Cite

Meifiani Nur Istiqomah, et al. (2024). Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah). KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, 17(1). https://doi.org/10.51903/kompak.v17i1.1703

Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani, "Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)," KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, vol. 17, no. 1, 2024.

Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani. "Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)." KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, vol. 17, no. 1, 2024.

Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani. "Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)." KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 17, no. 1 (2024).

Meifiani Nur Istiqomah, et al. (2024) 'Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)', KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi, 17(1). doi: 10.51903/kompak.v17i1.1703.

Meifiani Nur Istiqomah; Jaeni Jaeni; meifiani. Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah). KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi. 2024;17(1).

Artikel Terkait

Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan

Maulana, Arif; Maharani, Novera Kristiati

Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif

Lahagu, Marlista; Widagdo, Susmono

Building Financial Resilience of Boarding House Employees Through Financial Literacy

Gulo, Niat Sevin Arni Putri ; Palupiningtyas, Dyah

Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia

Giawa, Erniman ; Palupiningtyas, Dyah

Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak

Siti Nuryanah; Nurhapsari, Risma

Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024

Omega, Misael Putra; Simanungkalit, Royhisar Martahan
Tren Sitasi Jurnal