Analisis Pengaruh Beban Kerja, Tekanan Waktu, dan Pemanfaatan Big Data Analytic Terhadap Profesionalisme dan Kemampuan Pemeriksa Mendeteksi Kecurangan. (Studi pada BPK Perwakilan Provinsi Jateng)
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Harjo, Indra

Subject

H Social Sciences (General) 

Datestamp

2024-03-16 04:11:27 

Abstract :
The aim of this research is to find out the Influence of workload, time constrains, Big Data Analytic (BDA) utilization, professionalism and auditor?s capability in detecting fraud at BPK RI Representative of Central Java Province. The population of this research is 162 auditors with the sample of respondents is 125 auditors through questionnaire. Sampling technique of this research uses Purposive Sampling. The research uses statistic data analysis SEM-PLS throughout SmartPLS 4.0 application. Result of the analysis shows hypothesis 1 (one) to 10 (ten) having P-value <0,05 means that hypothesis is accepted. Observation result shows that workload and time constrains significantly having negative impact towards professionalism & capability of auditors to detect the fraud. The utilization of BDA significantly having positive impact towards professionalism. Further, the utilization of BDA & professionalism significantly having positive effect towards the auditor?s capability to detect fraud. The workload, time constrains, and BDA utilization influence towards auditor?s capability in detecting fraud indirectly through professionalism as intervening variable. The variable auditor?s capability in detecting fraud value r square adjusted 0,600. It shows that the measurement influence of this research variables towards auditor?s capability in detecting fraud is 60%. Keywords: Workload, Time Constraints, Big Data, Professionalism, and Auditor's Capability in detecting Fraud. 

File :
0. Tesis_indra harjo_22211203_30KK_daftar pustaka.pdf
0. Tesis_indra harjo_22211203_30KK_bab I-III.pdf