Repo Dosen ULM

Determinan kemampuan pemeriksa dalam mendeteksi fraud

Show simple item record

dc.contributor.author Dari, Puspita Wulan
dc.contributor.author Nor, Wahyudin
dc.contributor.author Rasidah
dc.date.accessioned 2023-05-11T05:00:59Z
dc.date.available 2023-05-11T05:00:59Z
dc.date.issued 2021-07-29
dc.identifier.issn 2580-1015
dc.identifier.uri https://repo-dosen.ulm.ac.id//handle/123456789/30740
dc.description.abstract Fraudulent behavior continues to happen, showing that the eradication of this act is difficult. Fraud has costed a lot to the economy of the country. Hence, based on the UUD 1945, the government forms The Audit Board of The Republic Indonesia (BPK RI) which is an independent body that was responsible for auditing, management and financial responsibility of the state. This research aims to investigate the effect of examination experience, red flags, audit time budget pressure, workload, and personality type with the ability to detect fraud. This study used saturated sample method or census with the population of 32 independent BPK RI examiners in East Kalimantan Province. The data was collected through an online questionnaire and analyzed by using a multiple linear regression. The results of this study indicate that the audit experience and red flags variables affect the ability to detect fraud. Meanwhile, the audit time budget pressure, professional skepticism, workload, and personality type have no effect on the ability to detect fraud. This study can be used as a guide for examiners in carrying out their responsibilities, especially in detecting fraud. en_US
dc.language.iso other en_US
dc.publisher Department of Accounting, Faculty of Economics, Universitas Negeri Malang en_US
dc.relation.ispartofseries Vol. 8;No. 2
dc.subject Examination Experience en_US
dc.subject Red Flags en_US
dc.subject Audit Time Budget Pressure en_US
dc.subject Workload en_US
dc.subject Personality Type en_US
dc.subject Fraud en_US
dc.title Determinan kemampuan pemeriksa dalam mendeteksi fraud en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Browse

My Account