PENGARUH PELATIHAN AUDIT, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD PADA KANTOR AKUNTAN PUBLIK HELIANTONO & REKAN TAHUN 2019 – 2022

Triyana, Devi (2023) PENGARUH PELATIHAN AUDIT, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD PADA KANTOR AKUNTAN PUBLIK HELIANTONO & REKAN TAHUN 2019 – 2022. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari pelatihan audit, beban kerja, pengalaman audit terhadap kemampuan auditor dalam mendeteksi fraud pada Kantor Akuntan Publik Heliantono & Rekan.Penelitian ini menggunakan jenis penelitian assosiatif kausal pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS versi 26. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di KAP Heliantono & Rekan. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 43 responden. Data digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data dengan cara menyebarkan kuesioner melalui google form. Hasil penelitian membuktikan bahwa pelatihan audit berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi fraud, beban kerja tidak berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi fraud, dan pengalaman audit berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi fraud. Pelatihan audit, beban kerja, dan pengalaman audit secara bersama-sama berpengaruh terhadap kemampuan auditor dalam mendeteksi fraud. This study aims to determine the effect of audit training, workload, audit experience on the auditor's ability to detect fraud at the Public Accounting Firm Heliantono & Partners.This study uses a quantitative approach associative causal research, which is measured using multiple linear regression research methods with SPSS version 26. The population in this study are all auditors who work at KAP Heliantono & Partners. The sample was determined based on the purposive sampling method, with a total sample of 43 respondents. The data used in this research is primary data. Data collection techniques by distributing questionnaires through the Google form. The results of the study prove that audit training has a positive and significant effect on the auditor's ability to detect fraud, workload has no significant effect on the auditor's ability to detect fraud, and paid audit experience has a positive and significant effect on the auditor's ability to detect fraud. Audit training, workload, and audit experience all affect the auditor's ability to detect fraud.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Diana, Apry Linda NIDN0303047501 aprylindadiana@stei.ac.id
Uncontrolled Keywords:	Pelatihan audit, beban kerja, pengalaman audit, kemampuan auditor dalam mendeteksi fraud
Subjects:	Akuntansi > Auditing
Depositing User:	DEVI TRIYANA
Date Deposited:	30 Sep 2023 02:08
Last Modified:	30 Sep 2023 02:08
URI:	http://repository.stei.ac.id/id/eprint/11049

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