FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK KOTA PALEMBANG)

KURNIA, RESTU ANANDA (2023) FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK KOTA PALEMBANG). Other thesis, Polteknik Negeri Sriwijaya.

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Abstract

Riset inibertujuanuntukmelihatsertamenganalisisbagaimanapengaruhred flags, bebankerja dan audit tenuredengankemampuan auditor dalammendeteksikecuranganlaporankeuangan. Penelitianiniberbentukpenelitiandeskriptif. Objek yang digunakanyaitu Kantor Akuntan Publik Kota Palembang. Populasi yang diambilsebanyak 38 auditor, menggunakanteknikpenarikansampel yang dipergunakanadalah sampling total. Data dalampenelitianiniadalah data kuantitatif dan primer berupaangket. Hasil penelitianinisecaraparsialred flags dan audit tenurememilikipengaruhpositifsertasignifikanterhadapkemampuan auditor dalammendeteksikecuranganlaporankeuangan. Beban kerjamemilikipengaruhnegatif dan signifikanterhadapmendeteksikecuranganlaporankeuangan. Serta secarasimultanred flags, bebankerja dan audit tenureberpengaruh dan signifikanterhadapkemampuan auditor dalammendeteksikecuranganlaporankeuangan.

Item Type: Thesis (Other)
Uncontrolled Keywords: Red Flags, Beban Kerja, Audit Tenure, MendeteksiKecurangan.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 03 Jun 2024 02:09
Last Modified: 03 Jun 2024 02:09
URI: http://eprints.polsri.ac.id/id/eprint/14974

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