Pengaruh Tekanan Anggaran Waktu, Independensi Dan Pengalaman Terhadap Kemampuan Auditor Dalam Mendeteksi Kekeliruan Dan Kecurangan

Lase, Rissan Kurniawan (2015) Pengaruh Tekanan Anggaran Waktu, Independensi Dan Pengalaman Terhadap Kemampuan Auditor Dalam Mendeteksi Kekeliruan Dan Kecurangan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of time budget pressure, independence, and work experience to the auditor's ability to detect errors and fraud. The population of this study were all auditors working in public accounting firms in Palembang. The data were collected based on kuesioner. This type of research is associative causal research. Number of collected samples is 40 people. The sampling technique used is total sampling. The test results showed that the fisrt hypothesis (H1) which states that time budget pressuree no effect auditor’s ability to detect errors and fraud. The second hypothesis (H2) which states that independence effect the auditor’s ability to detect erros and fraud. The third hypothesis (H3) which states that work experience no effect in auditor’s ability to detect errors and fraud. The four hypothesis (H4) which states that time budget pressure, independence, and work experience together effect on auditor’s ability to detect erros and fraud.

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