Show simple item record

dc.contributor.authorPrakoso, Rovika Tegar
dc.contributor.authorZulfikar, Z
dc.date.accessioned2018-10-31T02:04:36Z
dc.date.available2018-10-31T02:04:36Z
dc.date.issued2018
dc.identifier.urihttp://hdl.handle.net/11617/10436
dc.description.abstracthis study was aimed to examine the influence of professional skeptism, independent, experience, competence, professionalism and time pressures to the ability auditor in detecting fraud. The population of this study are auditors who worked on Badan Pengawas Keuangan dan Pembangunan Yogyakarta. The number of samples collected was 44 people, sampling technique was used convenience sampling. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. The results of this research indicate that : 1)Professional Skepticism have positive effect towards Auditor’s Ability to Detect Fraud. 2)Independent not effect towards Auditor’s Ability to Detect Fraud 3)Experience not effect towards Auditor’s Ability to Detect Fraud. 4)Competence have positive effect towards Auditor’s Ability to Detect Fraud. 5)Professionalism have positive effect towards Auditor’s Ability to Detect Fraud. 6)Time Pressure have negative effect towards Auditor’s Ability to Detect Fraud.id_ID
dc.language.isootherid_ID
dc.publisherSeminar Nasional dan The 5th Call For Syariah Paper (SANCALL) 2018id_ID
dc.titlePengaruh Skeptisme Profesional, Independensi, Pengalaman, Kompetensi, Profesionalisme dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Pada Kantor Badan Pengawas Keuangan dan Pembangunan Yogyakarta)id_ID
dc.typeArticleid_ID


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record