EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

Authors

  • Afly Yessie Universitas Mercubuana

DOI:

https://doi.org/10.14738/abr.89.9055

Keywords:

Keywords: workload, experience, auditor's professional vigilance, fraud detection

Abstract

Abstract

This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

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Published

2020-10-02

How to Cite

Yessie, A. (2020). EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area). Archives of Business Research, 8(9), 130–145. https://doi.org/10.14738/abr.89.9055

Issue

Vol. 8 No. 9 (2020): Archives of Business Research

Section

Articles