PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Keywords:
Time Pressure, Professional Skepticism, Fraud Detection.Abstract
The purpose of this study is to analyze the effect of time pressure on fraud
detection, profesional skepticism towards fraud detection. This study uses primary
data from answers to questionnaires distributed to all auditors in the cities of
Surakarta and Yogyakarta. The Sampling technique uses the Probability Sampling
method with random Sampling Samples. The results of this study simultaneously
variable time pressure and professional skepticism have significant effect on fraud
detection while the professional skepticism factor has a positive and significant
effect on fraud detection.
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