PENGARUH INDEPENDENSI, AUDIT TENURE, SKEPTISISME PROFESIONAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

(STUDI KASUS: BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI BALI)

  • Sang Putu Ardi Stiawan Universitas Hindu Indonesia
  • Ni Wayan Alit Erlina Wati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2280
Keywords: Independence, Audit Tenure, Professional Skepticism, Workload, Auditor Ability to Detect Fraud

Abstract

This study aims to determine the independence, audit tenure, professional skepticism
and workload of auditors' ability to detect fraud. The population in this study were employees
of the BPK RI Representative Office of the Province of Bali. The sample used in this study was
the employees of the BPK RI Representative Office of the Province of Bali, as many as 40
people. The data analysis technique used in this research is the validity test, reliability,
classical assumptions, multiple linear regression, coefficient of determination, t test and F
test. Based on the research results, it can be seen that independence has a significant positive
effect on the ability of auditors to detect fraud, audit tenure has a significant positive effect on
the ability of auditors to detect fraud, professional skepticism has a significant positive effect
on the ability of auditors to detect fraud, workload has a significant negative effect on the
ability of auditors to detect fraud. detect cheating

Published
2022-01-25
How to Cite
Stiawan, S. P., & Wati, N. W. (2022). PENGARUH INDEPENDENSI, AUDIT TENURE, SKEPTISISME PROFESIONAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Hita Akuntansi Dan Keuangan, 3(1), 11-27. https://doi.org/10.32795/hak.v3i1.2280
Issue
Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles