PENGARUH SKEPTISME PROFESIONAL AUDITOR, KEAHLIAN SISTEM INFORMASI, DAN PERANAN WHISTLEBLOWER TERHADAP EFEKTIVITAS PENGUNGKAPAN FRAUD (KECURANGAN) ( Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta)

FARIZ, NISRINA MUTIA (2019) PENGARUH SKEPTISME PROFESIONAL AUDITOR, KEAHLIAN SISTEM INFORMASI, DAN PERANAN WHISTLEBLOWER TERHADAP EFEKTIVITAS PENGUNGKAPAN FRAUD (KECURANGAN) ( Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to examine whether auditor’s professional skepticism, information systems expertise, and the role of whistleblower influence the effectiveness of fraud disclosure. The population in this study consisted of auditors working in Public Accounting Firms (KAP) located in the DKI Jakarta area. The sampling method used in this study is convenience sampling method. In this study the total sample was 105 respondents. The type of data used is primary data obtained from respondents’ answer as a sample using Statitical Package for the Social Sciences (SPSS) 20 software as a tool for processing analytical data. The results of this study indicate that auditor professional scepticism and the role of whistleblowers influence the effectiveness of fraud disclosure. While information system expertise does bot affect the effectiveness of fraud disclosure. Keywords: auditor professional skepticism, information systems expertise, the role of whistleblowers, the effectiveness of fraud disclosure, fraud. Penelitian ini bertujuan untuk menguji apakah skeptisme profesional auditor, keahlian sistem informasi, dan peran whistleblower berpengaruh terhadap efektivitas pengungkapan fraud (kecurangan). Populasi dalam penelitian ini terdiri dari auditor yang bekerja di Kantor Akuntan Publik (KAP) yang berada di wilayah DKI Jakarta. Metode pengambila sampel yang digunakan dalam penelitian ini adalah convenience sampling method. Dalam penelitian ini total sampel adalah 105 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban responden sebagai sampel dengan menggunakan software Statistical Package for The Social Sciences (SPSS) 20 sebagai alat bantu untuk mengolah data analitis. Hasil penelitian ini menunjukkan bahwa skeptisme profesional auditor dan peran whistleblower berpengaruh terhadap efektivitas pengungkapan fraud (kecurangan). Sedangkan keahlian sistem informasi tidak berpengaruh terhadap efektivitas pengungkapan fraud (kecurangan). Kata kunci: skeptisme profesional auditor, keahlian sistem informasi, peran whistleblower, efektivitas pengungkapan fraud (kecurangan), fraud.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 445
NIM/NIDN Creators: 43216010031
Uncontrolled Keywords: skeptisme profesional auditor, keahlian sistem informasi, peran whistleblower, efektivitas pengungkapan fraud (kecurangan), fraud.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 23 Dec 2021 12:05
Last Modified: 12 May 2022 02:49
URI: http://repository.mercubuana.ac.id/id/eprint/52774

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