RED FLAGS, TASK SPESIFIC KNOWLEDGE DAN BEBAN KERJA PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD

ABSTRAK Penelitian ini bertujuan membuktikan Red Flags, task specific knowledge dan beban kerja berpengaruh terhadap kemampuan mendeteksi fraud yang dilakukan oleh auditor. p endekatan kuantitatif dengan data primer melalui kuesioner yang langsung disebarkan. pada sampel. Auditor Kantor Akuntan Publik (KAP) di Makassar sebagai populasi dan peneli menentukan sampel dengan teknik purposive sampling yakni 52 orang auditor yang telah bekerja sebagai auditor minimal tiga tahun karena dianggap telah memiliki pengalaman dan pengetahuan yang cukup tinggi untuk dapat mendeteksi fraud . Desain penelitian regresi linier berganda. Hasil penelitian membuktikan red flag dan task spesifik knowledge positif signifikan memengaruhi kemampuan auditor mendeteksi fraud, sedangkan beban kerja tidak signifikan memengaruhi kemampuan auditor mendeteksi fraud. Kata Kunci:  red flag, task spesifik knowledge, beban kerja,  kemampuan auditor mendeteksi fraud ABSTRACT This study aims to prove that Red Flags, task specific knowledge and workload affect the ability to detect fraud committed by auditors. Quantitative approach with primary data through a questionnaire that is distributed directly. on the sample. The auditors of the Public Accounting Firm (KAP) in Makassar as a population and researchers determined the sample by purposive sampling technique, namely 52 auditors who have worked as auditors for at least three years because they are considered to have sufficient experience and knowledge to be able to detect fraud. Multiple linear regression research design. The research results prove that red flag and specific task knowledge have a significant positive effect on the ability of auditors to detect fraud, while workload does not significantly affect the ability of auditors to detect fraud. Key Word : Red Flags, task specific knowledge, workload, detect fraud committed by auditors