Journal of Accounting and Investment
Vol 15, No 1: January 2014

Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan

Rahmawati Rahmawati (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo)
Halim Usman (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo)

Article Info

Publish Date
30 Mar 2016

Abstract

The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

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Journal Info
Journal of Accounting and Investment
Website

Abbrev

ai

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...