Anggoro, Dimas Prayudha (2025) DETERMINAN KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di Kota Surabaya). Undergraduate thesis, UPN Veteren Jawa Timur.
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Abstract
This study aims to examine the effect of audit delay, audit fee, whistleblowing system, and workload on auditors' ability to detect fraud, using the attribution theory approach. The object of the study was auditors from Public Accounting Firms (KAP) in Surabaya. The study used a quantitative approach with primary data from questionnaires distributed to 109 auditors in 55 KAP. Data analysis was conducted using Structural Equation Modeling with the Partial Least Square (SEM-PLS) version 4.00 approach. The results showed that audit delay, audit fee, and workload had a significant positive effect on auditors' ability to detect fraud. In contrast, the whistleblowing system did not have a significant effect. This shows that audit duration, adequate compensation, and high workload can increase auditor accuracy, while the violation reporting system has not been optimally utilized. This model is able to explain 83% of the variability in auditors' ability to detect fraud. Theoretically, this study strengthens the application of attribution theory in the audit context, and practically encourages KAP to manage workload, provide fair fees, and strengthen the effectiveness of the whistleblowing system to support the audit process
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Dimas Prayudha Anggoro | ||||||||
| Date Deposited: | 19 Jun 2025 08:40 | ||||||||
| Last Modified: | 19 Jun 2025 08:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38694 |
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