Pengaruh kompetensi auditor independen dan tekanan anggaran waktu terhadap pendeteksian fraud

Jurnal Manajemen Strategi dan Aplikasi Bisnis

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Field Value
 
Title Pengaruh kompetensi auditor independen dan tekanan anggaran waktu terhadap pendeteksian fraud
 
Creator Rosiana, Presti
Putra, Indra Mahardika
Setiawan, Yopie Aprianto
 
Description This study aims to examine the effect of independent auditor competencies and time budget pressures on fraud detection. The population of this study is the auditors in the Jakarta area. Data collection in this study uses the survey method. Statistical testing uses multiple linear regression analysis with a significance level of 5%. The type of research used is quantitative by using a population of auditors working at the Public Accounting Firm (KAP) in DKI Jakarta. Data is obtained by distributing questionnaires to auditors who meet the criteria. The results of this study, it can be concluded that Auditor Competency has an effect on Fraud Detection, but Time Budget Pressure has no effect on Fraud Detection.
 
Publisher Lembaga Pengembangan Manajemen dan Publikasi Imperium
 
Date 2019-02-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.imperiuminstitute.org/index.php/JMSAB/article/view/47
10.36407/jmsab.v2i1.47
 
Source Jurnal Manajemen Strategi dan Aplikasi Bisnis; Vol 2 No 1 (2019); 45 - 52
2655-237X
 
Language eng
 
Relation https://ejournal.imperiuminstitute.org/index.php/JMSAB/article/view/47/15
 
Rights Copyright (c) 2019 Jurnal Manajemen Strategi dan Aplikasi Bisnis
http://creativecommons.org/licenses/by-nc/4.0/
 

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