đ
16 August 2022
PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi
đ Abstract
The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the professional skepticism factor has a positive and significanteffect on fraud detection.
đ Keywords
#Time Pressure; Professional Skepticism; Fraud Detection.
âšī¸ Informasi Publikasi
Tanggal Publikasi
16 August 2022
Volume / Nomor / Tahun
Volume 17, Nomor 1, Tahun 2022
đ HOW TO CITE
de Jesus Ximenes, Maria Angelina Antonio Modesta; Rispantyo, Rispantyo; Kristianto, Djoko, "PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 17, no. 1, Aug. 2022.
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