THE EFFECT OF WORKLOAD AND TIME PRESSURE ON THE AUDITOR’S ABILITY TO DETECT FRAUD TENDENCIES AT THE REGIONAL REPRESENTATIVE AUDIT BOARD
DOI:
https://doi.org/10.33772/jak.v8i2.98Abstrak
This study aims to determine the effect of workload and time pressure on the auditor's ability to detect fraud tendencies. The population in this study were all State Civil Servants (ASN) at the Audit Board of the Province of Southeast Sulawesi, totaling 106 people. Data collection techniques in this study used a questionnaire which was measured using a Likert scale. The sampling technique used is a purposive sampling technique which has criteria, namely the position of auditor/investigator totaling 80 people. The number of auditors who filled out the questionnaire was 60 people. The results of this study indicate that: 1) Workload has a positive and insignificant effect on the Auditor's Ability to Detect Fraud Tendencies. 2) Time Pressure has a positive and significant effect on the Auditor's Ability to Detect Fraud Tendencies. 3) Workload and Time Pressure have a significant effect on the Auditor's Ability to Detect Fraud Tendencies.
Referensi
(1) Anggriawan, E. F. (2014). Pengaruh Pengalaman Kerja, Skeptisme Profesional, dan Tekanan Waktu Terhadap Kemampuan Auditor dalam Mendeteksi Fraud Studi Empiris pada Kantor Akuntan Publik di DIY. Nominal, III(2), 101–116.
(2) Anto Mustafa dan Florensia. (2020). Pengaruh Beban Kerja dan Pengalaman Audit Terhadap Kemampuan Auditor Mendeteksi Kecurangan Pada Inspektorat Provinsi Sulawesi Tenggara. Manajemen, Bisnis, Dan Organisasi (JUMBO), IV(2), 1–13.
(3) Arens, Alvin A., D. (2015). Auditing dan Jasa Assurance (12th ed.). Erlangga.
(4) Braun, R. L. (2000). The Effect of Time Pressure on Auditor Attention to Qualitative Aspects of Misstatement Indicative of Potential Fraudulent Financial Reporting. Accounting, Organizations and Society, XXV(3), 243–259.
(5) Dandi, V. (2017). Pengaruh Beban Kerja dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Fakultas Ekonomi Universitas Riau, IV(1), 911–924.
(6) Farikhah. (2020). Pengaruh Pengalaman Kerja, Independensi, Skeptisme Profesional, dan Beban Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud (Studi Empiris Di Inspektorat Kedu). Fakultas Ekonomi Universitas Muhammadiyah Magelang, 1–75.
(7) Fullerton dan Cindy Durtschi. (2004). The Effect of Profesional Skepticism on The Fraud Detection Skills of Internal Auditors. Working Paper Series.
(8) Karamoy, H., & Wokas, H. R. N. (2016). Pengaruh Independensi dan Profesionalisme Dalam Mendeteksi Fraud Pada Auditor Internal Provinsi Sulawesi Utara.
(9) Koroy Tri Ramaraya. (2008). Pendeteksian Kecurangan (Fraud) Laporan Keuangan Oleh Auditor Eksternal. Jurnal Akuntansi Dan Keuangan, X(1), 22–23.
(10) Lopez, Dennis M and Gary, F. P. (2012). The Effect of Workload Compression on Audit Quality. A Jurnal of Practice & Theory, XXXI(4), 139–165.
(11) Molina dan Wulandari. (2018). Pengaruh Pengalaman, Beban Kerja dan Tekanan Waktu Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Ilmu Akuntansi Universitas Nasional, XVI(2), 43–55.
(12) Munandar. (2010). Psikologi Industri dan Organisasi. UI Press.
(13) Munandar, S. A. (2014). Psikologi Industri dan Organisasi. UI Press.
(14) Muskamal. (2010). Analisis Beban Kerja Organisasi Pemerintah Daerah. In PKP2A II LAN Makassar. KKSDA.
(15) Rafnes dan Hilmia. (2020). Pengaruh Skeptisisme Profesional, Pengalaman, Kompetensi, dan Beban Kerja Terhadap Pendeteksian Kecurangan. Akuntansi Dan Keuangan, IX(1), 16–31.
(16) Robbins, S. P. & T. A. J. (2015). Perilaku Organisasi Organizational Behavior. Salemba Empat.
(17) Sekaran, U. (2013). Research Methods For Business A Skill-Building Approach. Sixth Edition. John Wiley & Sons.Inc.
(18) Suryandari, N. N. A. dan I. D. M. E. (2019). Fraudulent Financial Statement. CV. Noah Aletheia.
(19) Suryanto Indriyani dan Sofyani. (2017). Determinan kemampuan Auditor dalam Mendeteksi Kecurangan. Akuntansi Dan Investasi, XVIII(1), 102–118.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2023 Jurnal Akuntansi dan Keuangan
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
