CD Skripsi
Pengaruh Pengalaman Auditor, Kompetensi Auditor, Skeptisme Profesional Dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Kota Pekanbaru)
ABSTRACT This research aims to determine The Effect of Auditor's Experience, Auditor's Competency, Professional Skepticism and Time Pressure on The Auditor's Ability To Detect Fraud (Empirical Study of Public Accounting Firms in Pekanbaru City). The research method used is a quantitative research method. The population in this study were all auditors at Public Accounting Firms in the Pekanbaru area. The sample in this study consisted of 33 respondents. Data analysis was carried out using classic assumption tests and hypothesis testing using the multiple regression method. Based on the research results, it shows that the Auditor's Experience, Auditor's Competency and Professional Skepticism has an effect on The Auditor's Ability To Detect Fraud. While Time Pressure show that it has no effect on The Auditor's Ability To Detect Fraud (Empirical Study of Public Accounting Firms in Pekanbaru City).
Keywords: The Auditor's Ability To Detect Fraud, Auditor's Experience, Auditor's Competency, Professional Skepticism and Time Pressure
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