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BibTex Citation Data :
@article{KONTAN455,
author = {Roza Fitriawati},
title = {Pengaruh Red Flags, Time Pressure Dan Audit Tenure Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan},
journal = {KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis},
volume = {3},
number = {2},
year = {2024},
keywords = {Red Flags, Time Pressure, Audit Tenure and Auditor Ability to Detect Fraud / Red Flags, Time Pressure, Audit Tenure dan Kemampuan Auditor dalam Mendeteksi Kecurangan},
abstract = {This study aims to determine the effect of Red Flags, Time Pressure and Audit Tenure on the Auditor's Ability to Detect Fraud. (On Auditors who work at the Public Accounting Firm in the South Jakarta Region in 2022). Data sampling technique through distributing questionnaires directly to respondents using purposive sampling method. The data analysis used was started using Microsoft Office Excel 2019, then data testing was carried out using Smart Partial Least Square (SmartPLS) version 3.2.9. Based on the results of the study, it can be concluded that audit tenure and red flags have a significant positive effect on auditors in detecting fraud, time pressure has a significant negative effect on auditors in detecting fraud, and auditor competence has no effect on auditors in detecting fraud.ABSTRAKPenelitian ini bertujuan untuk mengetahui Pengaruh Red Flags, Time Pressure dan Audit Tenure Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. (Pada Auditor yang Bekerja di Kantor Akuntan Publik Wilayah Jakarta Selatan Tahun 2022). Teknik pengambilan sampel data melalui penyebaran kuesioner langsung kepada responden dengan menggunakan metode purposive sampling. Analisis data yang digunakan adalah dimulai dengan menggunakan Microsoft Office Excel 2019, selanjutnya dilakukan pengujian data dengan menggunakan Smart Partial Least Square (SmartPLS) versi 3.2.9. Berdasarkan hasil penelitian dapat disimpulkan bahwa audit tenure dan red flags berpengaruh positif signifikan terhadap auditor dalam mendeteksi kecurangan, time pressure berpengaruh negatif signifikan terhadap auditor dalam mendeteksi kecurangan, dan kompetensi auditor tidak berpengaruh terhadap auditor dalam mendeteksi kecurangan.},
issn = {2829-2154}, doi = {10.59818/kontan.v3i2.455},
url = {https://jurnal.penerbitwidina.com/index.php/KONTAN/article/view/455}
}
Refworks Citation Data :
@article{{KONTAN}{455}, author = {Fitriawati, R.}, title = {Pengaruh Red Flags, Time Pressure Dan Audit Tenure Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan}, journal = {KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis}, volume = {3}, number = {2}, year = {2024}, doi = {10.59818/kontan.v3i2.455}, url = {} }Refbacks
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