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PENGARUH BEBAN KERJA DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA

Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) · Vol. 4 No. 2 (2020) · pp. 01–13

DOI
10.33772/jumbo.v4i2.13676
ISSN
2502-4175
Published
2020-08-22
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

This study aims to examine the influence of workload and audit experience on auditor to detect fraud. The variables in this study consisted of workload and audit experience as independent variables, and the auditor's ability to detect fraud as the dependent variable. The sample in this study was 39 auditors at the Southeast Sulawesi Province Inspectorate. The data collection method uses a questionnaire. Data analysis using descriptive analysis methods and multiple linear analysis The results of this study indicate that: (1) workload partially has a significant influence on auditor to detect fraud, (2) audit experience partially has a significant influence on auditor to detect fraud, and (3) workload and audit experience simultaneously have a significant influence on auditor to detect fraud. In the coefficient of determination R Square value test of 0.518, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 51,8%, while the remaining 48.2% is explained by other variables not examined in this study.

Keywords

Collaboration network of the authors

40 authors · 87 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Tuti DharmawatiAffiliation unknown4
Erwin HadisantosoAffiliation unknown3
Satira YusufAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Mulyati AkibAffiliation unknown2
Husin husinAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Andi Basru WawoAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Syaifullah SanggalaAffiliation unknown1
Hasan Hasan AedyAffiliation unknown1
La ode AlibarAffiliation unknown1
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Supriyadi SupriyadiAffiliation unknown1
Hasan AedyAffiliation unknown1
Dwi Ananda AnugranitaAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Nasrun NasrunAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Try Edi SuwarnoAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Halmatinus HalmatinusAffiliation unknown1
Nur AsniAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
muhammad Amirul AjiAffiliation unknown1
Hajariah UndeAffiliation unknown1
Agus Septian HusenAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JUMBO/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH BEBAN KERJA DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA</dc:title>
	<dc:creator>Anto, La Ode</dc:creator>
	<dc:creator>Mustafa, Santiadji</dc:creator>
	<dc:creator>Florensia, Angela</dc:creator>
	<dc:subject xml:lang="en-US">workload, audit experience, auditor's ability to detect fraud</dc:subject>
	<dc:description xml:lang="en-US">This study aims to examine the influence of workload and audit experience on auditor to detect fraud. The variables in this study consisted of workload and audit experience as independent variables, and the auditor's ability to detect fraud as the dependent variable. The sample in this study was 39 auditors at the Southeast Sulawesi Province Inspectorate. The data collection method uses a questionnaire. Data analysis using descriptive analysis methods and multiple linear analysis The results of this study indicate that: (1) workload partially has a significant influence on auditor to detect fraud, (2) audit experience partially has a significant influence on auditor to detect fraud, and (3) workload and audit experience simultaneously have a significant influence on auditor to detect fraud. In the coefficient of determination R Square value test of 0.518, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 51,8%, while the remaining 48.2% is explained by other variables not examined in this study. </dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JUMBO/article/view/13676</dc:identifier>
	<dc:identifier>10.33772/jumbo.v4i2.13676</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Manajemen, Bisnis dan Organisasi (JUMBO); Vol 4, No 2 (2020): Jurnal Jumbo Vol 4 No 2; 01-13</dc:source>
	<dc:source>2502-4175</dc:source>
	<dc:source>10.33772/jumbo.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JUMBO/article/view/13676/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)</dc:rights>
</oai_dc:dc>