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All Journal SULTANIST: Jurnal Manajemen dan Keuangan ATESTASI : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi EKONOMIKA45 Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa
Christnova Hasugian
Universitas HKBP Nommensen
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud in Public Accounting Firms in Medan City Magdalena Judika Br. Siringoringo; Christnova Hasugian; Sri Ida Royani Simanjuntak; Manatap Berliana Lumbangaol
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.921

Abstract

This study aims to analyze the effect of tenure, education, experience in detecting fraud and training in detecting fraud as independent variables on the effectiveness of red flags in detecting fraud as the dependent variable. The test analysis model uses SPSS. In this study, the authors distributed 42 questionnaires to auditors who worked at the Public Accounting Firm in Medan City which were distributed to 7 Public Accounting Firms. The results of this study indicate that partially tenure has no effect on detecting fraud, partially the level of education has a positive effect on detecting fraud, partially experience has a positive effect on detecting fraud, partially the level of education has a positive effect on detecting fraud.
Co-Authors Aldian Syahputra Perangin Angin Almaura Andinna Br. Tarigan Amelia Marbun Anju Rayman Lumban Gaol Averia Sinaga Ayu Indah Lumban Gaol Ayu Lestari Gulo Berbi Canca Sitompul Celvin Fransiskus Nababan Daniel Purba E. Hamonangan Siallagan Elsa Elsita Khoerunisa Erna Anjelina Sinurat Eva Marlina Sianturi Febtri Basaria Marbun Feby Yosepha Lumban Gaol Frandy Swito Sitorus Gideon Tarigan Gracelli Panjaitan Greace Havana Tamba Gresi Lusina Br. Tobing Hamonangan Siallagan Hamonangan Siallagan Hanna Meilani Damanik Hendra Inbowo Simanjuntak Hendrik E.S Samosir Hesti Sitanggang Hicca Maria Gandi Putri Aruan Hotnida Ronauli Simanullang Intan Angelina Gultom Irma Manik Jesica Septiana Sidabutar Johan Putra Octavian Siahaan Juan Exsaudia Sihombing Julita Fransiska Hutagalung Lamtiur Simamora Laurensia Konstantia Ndruru Lili Permatasari Lisna Damanik Magdalena Judika Br. Siringoringo MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Martin Luter Purba Meliana Manurung Melsy Nathania Daeli Naomi Hutajulu Nathalina Simanjuntak Novia Natalia Noviditha Sembiring Opsinar AT Aritonang Pita Artauli Sitorus Putri Five Zai Putri Yulia Br Sinambela Rahel Wina Sinaga Rimbun CD Sidabutar Rizki Christian Sipayung Rolinda Lumban Gaol Royen P Munthe Rukiah Natasya Sihite Ruth Marselina Sihombing Samuel Panjaitan Sri Ida Royani Simanjuntak Tessalonika Bertuah Sitorus Theresia Gultom Tiur Sitanggang Veby Elfrida Hutapea Viona Tasya Br Siahaan Winda Anastasya Butar Butar Yosep Lumbangaol Yuni Y Simanullang Zefanya Putri Sianipar