CD Skripsi

Pengaruh Pemahaman Red Flags, Pengalaman, Pelatihan, Beban Kerja, Tekanan Waktu Dan Skeptisisme Profesional Terhadap Kemampuan Auditor Mendeteksi Fraud

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ABSTRACT
This study aims to analyze the influence of red flags understanding,
experience, training, workload, time pressure, and professional skepticism
on auditors’ ability to detect fraud. The background of this research is based
on the crucial role of auditors in identifying fraudulent actions that can
harm organizations, as well as the phenomenon of audit failure cases that
have occurred in Indonesia. This research employs a quantitative approach
using a survey method through questionnaires distributed to auditors
working at Public Accounting Firms (KAP) in Pekanbaru and Batam. The
data collected were analyzed using multiple linear regression analysis. The
results of the study indicate that red flags understanding, experience,
training, workload, and professional skepticism have a positive and
significant effect on auditors’ ability to detect fraud. Meanwhile, time
pressure has a negative and significant effect. These findings imply that
improving the quality of auditor resources through experience and training,
as well as fostering professional skepticism, is crucial to enhancing the
effectiveness of fraud detection.
Keywords: Red Flags Understanding, Experience, Training, Workload,
Professional Skepticism, Auditors’ Ability to Detect Fraud.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102135159

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102135159

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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