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Chelli Resgi Arnanda
Universitas Prima Indonesia, Medan, Indonesia
Economics, Econometrics & Finance

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Pengaruh Kompetensi, Profesionalisme, Beban Kerja, Pengalama Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Chelli Resgi Arnanda; Varon Diaz Purba; Arie Pratania Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.666

Abstract

This study aims to examine the effect of competence, professionalism, workload and auditor experience on the auditor's ability to detect fraud. This research uses descriptive research method with quantitative approach and causal comparative type. The population of this research is all auditors who work in the Public Accounting Firm in Medan City. The research sample was drawn using purposive sampling method and obtained 65 samples. This study uses multiple linear regression analysis which is used to test whether the independent variable has an effect on the dependent variable. Data analysis for hypothesis testing was carried out with Statistical Product and Service Solutions (SPSS) ver. 25. The results of the regression test (t-test) show that only the experience variable has a positive effect on the auditor's ability to detect fraud. The choice of place to conduct research is based on the need for the latest information about the effect of competence, professionalism, workload and auditor experience on the auditor's ability to detect fraud at the Public Accounting Firm in Medan City.
Co-Authors Arie Pratania Putri Varon Diaz Purba