ATESTASI : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud in Public Accounting Firms in Medan City

Magdalena Judika Br. Siringoringo (Universitas HKBP Nommensen)
Christnova Hasugian (Universitas HKBP Nommensen)
Sri Ida Royani Simanjuntak (Universitas HKBP Nommensen)
Manatap Berliana Lumbangaol (Universitas HKBP Nommensen)

Article Info

Publish Date
31 Mar 2023

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.

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Journal Info
ATESTASI : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance

Description

ATESTASI : Jurnal Ilmiah Akuntansi menerima dan memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi di bidang Ilmu Akuntansi meliputi kajian Akuntansi Keuangan, ...