Work

Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud

Year: 2022

Type: article

Abstract: This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article

Source: AKURASI Jurnal Riset Akuntansi dan Keuangan

DOI: 10.36407/akurasi.v4i1.649

Authors: Masri, Indah, Murni, Yetty, Oktrivina, Amelia, Adhianti, Elsa Maura

Institution: Pancasila University

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W7221111005

FWCI: 1.087

Cites:

Cited by: 11

Related to: 10