PENGARUH PENGALAMAN,TEKANAN BEBAN KERJA, DAN TEKANAN WAKTU AUDIT TERHADAP KEMAMPUAN MENDETEKSI FRAUD BAGI APIP INSPEKTORAT PROVINSI BENGKULU

Abstract

Abstract :

This study aim to examine and analyze the effect of audit experience, the effect of audit workload stress, the effect of audit time pressure on the ability to detect fraud, as well as the influence of audit experience, audit workload stress, audit time pressure which simultaneously affect the ability to detect fraud in the Inspectorate of Bengkulu Province. Data collection technique used questionnaire with the number of samples as many as 68 people of APIP were taken by census and Multiple Regression Analysis as data analysis instrument. The results showed that the variables (1) Audit experience took positive and significant effect on the ability to detect fraud. (2) The pressure of audit workload took negative effect but not significant on the ability to detect fraud, (3) The pressure of audit time took positive effect but not significant on the ability to detect fraud. Simultaneously audit experience, audit workload pressure, audit time pressure jointly took significant effect on the ability to detect fraud.

                       Keywords : Audit Experience, Audit Workload Pressure, Audit Pressure Time, and the ability to detect fraud

Abstrak :

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengalaman audit, pengaruh stres beban kerja audit, pengaruh tekanan waktu audit terhadap kemampuan mendeteksi kecurangan, serta pengaruh pengalaman audit, stres beban kerja audit, tekanan waktu audit yang secara simultan berpengaruh terhadap kemampuan mendeteksi kecurangan di Inspektorat Provinsi Bengkulu. Teknik pengumpulan data menggunakan kuesioner dengan jumlah sampel sebanyak 68 orang APIP yang diambil secara sensus dan Analisis Regresi Berganda sebagai alat analisis data. Hasil penelitian menunjukkan bahwa variabel (1) Pengalaman audit berpengaruh positif dan signifikan terhadap kemampuan mendeteksi kecurangan. (2) Tekanan beban kerja audit berpengaruh negatif namun tidak signifikan terhadap kemampuan mendeteksi kecurangan, (3) Tekanan waktu audit berpengaruh positif namun tidak signifikan terhadap kemampuan mendeteksi kecurangan. Secara simultan pengalaman audit, tekanan beban kerja audit, tekanan waktu audit secara bersama-sama berpengaruh signifikan terhadap kemampuan mendeteksi kecurangan.

Kata Kunci : Pengalaman Audit, Tekanan Beban Kerja Audit, Waktu Tekanan Audit, dan kemampuan mendeteksi kecurangan