PENGARUH PENGALAMAN, SKEPTISME PROFESIONAL, TEKANAN WAKTU DAN BEBAN KERJA AUDITOR TERHADAP DETEKSI FRAUD

Abstract

Fraud is a fraud that can occur in companies, government or organizations, it is necessary auditor duty to examine and provide opinions on the fairness of financial statements based on applicable financial accounting standards. This research aims to examines the influence of experience, professional skepticism, time pressure, and auditor workload on fraud detection through auditors working in Public Accounting Firm (KAP) in Surabaya. The population in this research is KAP in Surabaya. Sampling conducted in this research using purposive sampling method, the number of samples obtained from 5 KAP as many as 32 respondents. The data used is the primary data in the form of questionnaires distributed to respondents. The analysis method used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) application tool. Based on the results of the research shows that experience and time pressure does not influenced the fraud detection. While professional skepticism and workload have a positive influence on fraud detection with a significance level of 0.032 and 0.027.
Keywords: experience, professional skepticism, time pressure, auditor workload