Article Per Year (5 Year)
p-Index From 2019 - 2024
2.968
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Stability: Journal of Management and Business Accounting and Management Journal Community Engagement and Emergence Journal (CEEJ) Muhammadiyah Riau Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat Akuntansi'45 : Jurnal Ilmiah Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan International Journal of Trends in Accounting Research Digital Business Journal (DIGIBIS)
Agustiawan Agustiawan
Universitas Muhammadiyah Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Ekonomika

 1 
Determinan Kemampuan Auditor Dalam Mendeteksi Kecurangan Siti Samsiah; Agustiawan Agustiawan; Ainun Jariah
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3693

Abstract

Stakeholders in decision-making really need reliable and valid financial reports. Financial statements are reliable if they have passed an examination process called an audit. The audit of financial statements is carried out to provide an explanation that the financial statements are free from material misstatement and avoid harmful actions or fraud. This study was conducted to analyze the determinants of the auditor's ability to detect fraud. Respondents selected in this study were auditors who worked at KAP in Pekanbaru as many as 45 respondents. Furthermore, data processing is carried out based on the results of distributing questionnaires to 45 respondents with the help of statistical tools in the form of SPSS V 25. The processed data results prove that the determinants of workload, audit experience, personality type and self efficacy have a significant influence on the auditor's ability to detect fraud.
Co-Authors Adriyanti Agustina Putri Ahyaruddin, Muhammad Ainun Jariah Anisa Larasati Anriva, Della Hilia Ariza Desnita Cindi Fatika Suci Dwi Fiona Sari Dwi Fionasari Emkhad Arif Ervina Simme Evi Marlina Faradiba Salsabila Hendrico Simanungkalit Isran Bidin Kuspitasari Kuspitasari Lawita, Nadia Fathurrahmi Mentari Dwi Aristi Nadia Faturrahmi Lawita Nidya Vitriana Ninda Riskia Putri Nur Aisyah Nur Aprillah Kartini Putri, Annie Mustika Rama Gita Suci Ririn Melati Rozanatul Muti’ah Rudi Syaf Putra siti rodiah Siti Rodiah Siti Samsiah Sonia Elsyahpitri Soraya Annisa Nasution Suriyanti, Linda Hetri Sylvia Oktaviani Widya Febriyanti Wira Ramashar Zul Azmi Zuraifa Nadila