Skripsi

PERAN PERSONALITAS DALAM MEMODERASI PENGARUH TEKANAN KERJA DAN PENGENDALIAN INTERNAL KLIEN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN: STUDI EMPIRIS AUDITOR DI INDONESIA

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Penilaian

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This study aims to examine the influence of auditors’ work pressure and clients’ internal control systems on auditors’ ability to detect fraud, as well as the moderating role of auditor personality types (based on the MBTI framework).This study uses a quantitative approach by distributing questionnaires to external auditors in Indonesia. The regression analysis results indicate that auditors’ work pressure does not have a significant effect on fraud detection ability, while client internal control has a significantly positive influence. The Moderated Regression Analysis (MRA) further reveals that auditor personality types significantly moderate the relationship between work pressure and fraud detection ability, as well as between internal control and that ability. These findings suggest that auditors’ psychological factors influence their effectiveness in dealing with work pressure and client internal control systems

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004310	T179526	T1795262025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1795262025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 104 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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