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All Journal Indonesian Journal of Energy Journal of Management and Innovation Entrepreneurship (JMIE)
Lilyana, Lilyana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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THE INFLUENCE OF SKEPTISM, AND TIME PRESSURE ON THE AUDITOR'S ABILITY TO DETECT FRAUD WITH THE AUDITOR'S EXPERIENCE AS A MODERATION VARIABLE Lilyana, Lilyana; Kartini, Kartini; T. Pontoh, Grace
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.1000

Abstract

This research analyzes influence skepticism professional , and pressure time to internal auditor capabilities detect fraud with experience as variable moderation . This research uses office auditors accountant public (big four) as subject study with amount sample a total of 240 auditors were determined with using purposive sampling. This research uses primary data, where method data collection is carried out with do spread questionnaire . Statistical methods used​ For test hypothesis is with using Structural Equation Model (SEM). Research results shows (1) Skepticism influential positive and significant to auditor's ability to detect cheating . (2) Pressure time influential negative to auditor's ability to detect cheating . (3) Experience strengthen in moderate influence skepticism to auditor's ability to detect cheating . and (4) Experience strengthen in moderate influence pressure time to auditor's ability to detect cheating. Currently still lack of study about connection these variables with use the role of the office auditor accountant public big four as subject his research . This research also provides contribution theory with give understanding about How practice skepticism , pressure time can influence Fraud detection by an auditor , especially auditors who work in offices accountant public big four . Keywords: Skepticism, Pressure Time, Experience, Detect Cheating  
Sustainable Development Assessment on North Jakarta using Indicators and PLS-SEM Lilyana, Lilyana; Lovandhika, Naufal Sanca; Tambunan, Rudy P.; Utomo, Suyud Warno; Zagloel, Teuku Yuri M.; Gozali, Lina
Indonesian Journal of Energy Vol. 2 No. 1 (2019): Indonesian Journal of Energy
Publisher : Purnomo Yusgiantoro Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33116/ije.v2i1.35

Abstract

Indonesia, as the second longest coastline country in the world, contain a huge coastal area need to be managed. One way to manage coastal area is using monitoring systems, yet none of them has been effectively implemented in Indonesia. This research attempts to develop monitoring system using indicators. There were 105 indicators that chosen from references. Each of the indicators were filtered by scoring method and then be processed using PLS-SEM resulting 9 indicators and sustainability development monitoring model. Coastal Area of North Jakarta has been chosen as area to implementing the model since that area are dynamics and growing rapidly. Based on the model, coastal area of North Jakarta has good economic condition (62.2%), medium social condition (46.7%), and bad natural environment condition (38%). Sustainable development seems quite implemented in this area since the balance of Economic-Social-Natural Environment was on the medium and balanced category. By using GIS can be seen that the development that occurred in west side study area are better than middle or east side.
Co-Authors Kartini Kartini Lina Gozali Lovandhika, Naufal Sanca Rudy P. Tambunan Suyud Warno Utomo T. Pontoh, Grace Zagloel, Teuku Yuri M.