Pengaruh Kualitas Audit dan Pengalaman Auditor Terhadap Kemampuan Penilaian Kecurangan Auditor

Hafizh, Muhamad Abdul (2023) Pengaruh Kualitas Audit dan Pengalaman Auditor Terhadap Kemampuan Penilaian Kecurangan Auditor. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

ABSTRACT Muhamad Abdul Hafizh (41183403160012) "The Influence of Audit Quality and Auditor Experience on Auditor's Fraud Assessment Ability" xii+105+18 tables+3 pictures+3 attachments Keywords: Audit Quality, Audit Experience, Fraud Assessment Ability Acts of fraud (fraud) on the company's financial statements is one of the factors of failure in business development. This case is increasingly common, including in Indonesia. This study aims to determine the effect of audit quality and auditor experience in detecting fraud. This study uses quantitative methods with the help of SPSS IBM 20 to determine the effect between variables. The population in this study were auditors working at Public Accounting Firms in the Jakarta and Bekasi areas using a purposive sampling method with certain criteria. The minimum number of respondents is determined based on the highest variable indicators so that a total sample of 145 auditors is obtained. The results of the study show that the audit quality variable has a significant positive effect on the ability to detect fraud. This is because the more competent an auditor is, the more quickly and accurately detects fraud. Meanwhile the auditor experience variable also has a positive and significant effect on the ability to detect fraud. That is, the longer an auditor's work experience with varying degrees of complexity of workloads, the greater their chances of assessing fraud in financial statements.

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