Pengaruh Independensi, Kompetensi, Red Flags dan Tanggung Jawab Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan

Sari, Ni Putu Intan Eka and Adnantara, Komang Fridagustina (2019) Pengaruh Independensi, Kompetensi, Red Flags dan Tanggung Jawab Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Journal Research Accounting (Jarac), 1 (1). pp. 63-75. ISSN 2716-3148

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Abstract

The development of an increasingly advanced economy and technology not only
have a positive impact on the company but can also have a negative impact because
it is used by those who want to benefit instantly.Cheating is often done, among
others, manipulating the recording of financial statements, document removal, and
profit mark-up that can be detrimental. For this reason, an independent third party
that is considered capable of bridging the interests of agents and principals is
needed. This research aimed to determine the effect of independence, competence,
red flags and auditor responsibility on the auditor's ability to detect fraud. The
grand theory used in this research is agency theory. The population of this study
are auditors who worked on Public Accounting Firm (KAP) in Bali and listed on
Directory of the Indonesian Institute of Certified Public Accountants, Indonesian
Accountants Association East Indonesia Regional Coordinator in 2018. This study
used a non-probability sampling technique that was purposive sampling with 59
respondents person. The colleted data using by questionnaire a four-point Likert
scale to avoid multi interpretable, the central tendency effect is to reduce the bias
of the research results on the neutral answers from the respondents. The data
analysis technique used in multiple linear regression SPSS 20 (Statistical Pack age
For the Social Sciences). The result of this research showed that independence,
competence, red flags and auditor responsibilities have an influence on the
auditor's ability to detect fraud.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	23 Jul 2021 13:07
Last Modified:	23 Jul 2021 13:07
URI:	http://eprints.triatmamulya.ac.id/id/eprint/413

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