SKRIPSI AKS

PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN ANGGARAN WAKTU, BEBAN KERJA, DAN LOCUS OF CONTROL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI

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ABSTRACT This study aims to determine the effect of competence, independence, time budget pressure, workload, and locus of control on the auditor’s ability to detect fraud with emotional intelligence as a moderating variable. The object of this research is the auditor who works in the central java financial and development supervisory agency. The type of research used is the type of quantitative research. The sampling technique in this study used purposive sampling. The number of sample is 100 respondents. Data were collected through questionnaire that were distributed directly. The data analysis technique used was MRA multiple linear regression analysis. The results showed that competence and locus of control had a positive and significant effect on the auditor’s ability to detect fraud. Meanwhile, independence, time budget pressure and workload have no effect on the auditor’s ability to detect fraud. Emotional intelligence weakens in moderating the effect of competence, independence, time budget pressure, workload, and locus of control on the auditor’s ability to detect fraud. Keywords : auditor’s ability to detect fraud, competence, independence, time budget pressure, workload, locus of control, emotional intelligence

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 YUA p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 168 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Yuanita Putri Arumsari

Versi lain/terkait

Lampiran Berkas

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