PENGARUH PENGALAMAN, INDEPENDENSI DAN KEWASPADAAN PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat)

MUKAROMAH, DIANAH (2020) PENGARUH PENGALAMAN, INDEPENDENSI DAN KEWASPADAAN PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The auditor is responsible for providing guarantees and assessments of the financial statements presented by the company's management whether they have been presented fairly and can be trusted or not. In carrying out audits, public accountants are responsible for detecting the possibility of material errors and fraud. Several cases of accounting scandals have proven further evidence of the auditor's failure to detect fraud which has serious consequences for the business community. This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working at the Central Jakarta Public Accounting Firm (KAP), which was registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2018 using questionnaires. The result indicated that experience and professional skepticism have significant effect to the fraud detection. While, the result indicated that the independence have insignificant effect to the fraud detection. Keywords: Experience, Independence, Professional Skepticism, Fraud Detection Auditor bertanggung jawab untuk memberikan jaminan dan penilaian terhadap laporan keuangan yang disajikan oleh manajemen perusahaan apakah telah disajikan secara wajar dan dapat dipercaya atau tidak. Dalam menjalankan audit, akuntan publik bertanggung jawab untuk mendeteksi kemungkinan terjadinya kekeliruan yang materil dan kecurangan (fraud). Beberapa kasus skandal akuntansi telah membuktikan bukti lebih jauh tentang kegagalan auditor dalam mendeteksi kecurangan yang membawa akibat serius bagi masyarakat bisnis. Penelitian ini bertujuan untuk menguji pengaruh pengalaman, independensi dan kewaspadaan profesional auditor terhadap pendeteksian kecurangan. Penelitian ini dilakukan pada auditor yang bekerja di Kantor Akuntan Publik (KAP) wilayah Jakarta Pusat yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) tahun 2018 dengan menggunakan penyebaran kuesioner. Hasil penelitian mengindikasikan bahwa pengalaman dan kewaspadaan profesional auditor berpengaruh signifikan terhadap pendeteksian kecurangan. Sedangkan independensi tidak berpengaruh signifikan terhadap pendeteksian kecurangan. Kata Kunci : pengalaman, independensi, kewaspadaan profesional auditor, pendeteksian kecurangan.

Item Type: Thesis (S1)
NIM: 43215110380
Uncontrolled Keywords: pengalaman, independensi, kewaspadaan profesional auditor, pendeteksian kecurangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 22 Jan 2020 03:56
Last Modified: 22 Jan 2020 03:56
URI: http://repository.mercubuana.ac.id/id/eprint/53755

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