relation: https://eprints.untirta.ac.id/46079/
title: DETERMINAN KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN DENGAN TEKANAN WAKTU SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Go Public di DKI Jakarta)
creator: ISFAHAN, NABATAH
subject: HB Economic Theory
subject: HF5601 Accounting
subject: HG Finance
subject: HJ Public Finance
description: This study examines variables that influence internal auditors in detecting fraud, including independence, objectivity, internal audit activities, fraud risk assessment, and time pressure as a moderating variable. The aim is to determine whether internal auditors in go public companies DKI Jakarta work competently and optimally. By identifying factors that aid in fraud detection, this study focuses on internal auditors’ capabilities within Jakarta’s companies. The population includes internal auditors in go public companies DKI Jakarta, sampled using purposive sampling based on roles such as head of audit, senior internal audit, junior internal audit, and financial audit administration. Data collection was conducted through questionnaires with 51 respondents. Data analysis methods applied include instrument quality testing, non-response bias testing, classical assumption tests, multiple linear regression, moderation regression, and hypothesis testing using SPSS. The results show that, independence has a positive influence, and objectivity has a significant negative influence on the ability of internal auditors to detect fraud. Additionally, time pressure can moderate the influence of independence and objectivity on the ability of internal auditors to detect fraud. Meanwhile, internal audit activities and fraud risk assessments do not have an influence on the ability of internal auditors to detect fraud, and time pressure cannot moderate the influence of internal audit activities and fraud risk assessments on the ability of internal auditors to detect fraud.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/46079/1/Nabatah%20Isfahan_5552200099_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/46079/3/Nabatah%20Isfahan_5552200099_CP.pdf.pdf
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identifier: https://eprints.untirta.ac.id/46079/4/Nabatah%20Isfahan_5552200099_01.pdf
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identifier: https://eprints.untirta.ac.id/46079/5/Nabatah%20Isfahan_5552200099_02.pdf
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identifier: https://eprints.untirta.ac.id/46079/6/Nabatah%20Isfahan_5552200099_03.pdf
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identifier: https://eprints.untirta.ac.id/46079/7/Nabatah%20Isfahan_5552200099_04.pdf
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identifier: https://eprints.untirta.ac.id/46079/8/Nabatah%20Isfahan_5552200099_05.pdf
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identifier: https://eprints.untirta.ac.id/46079/9/Nabatah%20Isfahan_5552200099_Ref.pdf
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identifier: https://eprints.untirta.ac.id/46079/10/Nabatah%20Isfahan_5552200099_Lamp.pdf
identifier:   ISFAHAN, NABATAH  (2025) DETERMINAN KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN DENGAN TEKANAN WAKTU SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Go Public di DKI Jakarta).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.