Penelitian ini mengkaji pengaruh kompetensi, tekanan anggaran waktu, beban kerja dan pengalaman audit terhadap deteksi kecurangan yang dilakukan oleh para auditor atau pemeriksa yang berada di Inspektorat. Peneliti menggunakan metode kuantitatif dengan pendekatan penelitian eksplanotory (explanatory research).Penelitian ini menggunakan analisis sruktural equation modeling (SEM).Peneliti menggunakan program Smart PLS 3.0. Penelitian ini dilaksanakan di Inspektorat Kabupaten Bangkalan, Kabupaten Sampang, Kota Surabaya dan Kota Blitar Kata Kunci : Kompetensi, Tekanan Anggaran Waktu, Beban Kerja ,dan Pengalaman Audi terhadap Deteksi Kecurangan


Deskripsi Lain

This study aimed to analyze the direct and indirect influence competence variables, time budget pressure, workload and experience of auditing to audit quality and fraud detection. Object of this study is the internal auditors who are directly involved in the inspection field Inspectorate Bangkalan, Sampang, Surabaya and Blitar. This study used instrument questioners for each variable This study is an empirical research with Convenience Sampling techniques in data collection. Data obtained by distributing as much as 83 questionnaires were returned and 75 (90.36%) questionnaires. Data analysis was performed with Smartpls version 3.0. The results of this study indicated that not all hypotheses were built significant effect, but there were only three significant direct influence. Evidence indicates that the variable testing the competence of auditors, budget pressures of time, workload and audit experience, need to be improved to produce quality of audit and fraud detection. Keywords: Competence, time budget pressure, workload, audit experience, quality audits and fraud detection.