Jurnal Akuntansi dan Governance
Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance

Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud

Safira Indriyani (Fakultas Ekonomi dan Bisnis Muhammadiyah Jakarta Univeristy)
Luqman Hakim (Fakultas Ekonomi dan Bisnis Muhammadiyah Jakarta Univeristy)

Article Info

Publish Date
14 Jan 2021

Abstract

The research purposes to obtain and understand the empirical evidence about audit experience, auditor’s professional scepticism and time pressure toward auditor’s ability to detect fraud. The research method used was quantitative by using primary data questionnaires to the Public Accounting Firm in Center Jakarta. Sample taking method on this research is using simple random sampling. The result showed that audit experience and auditor’s professional scepticism have positive and significant effect on auditor’s ability to detect fraud, time pressure has negative and significant effect on auditor’s ability to detect fraud. 

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi dan Governance
Website

Abbrev

JAGo

Publisher

Universitas Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...