PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN AUDITOR, BEBAN KERJA, DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta Periode 2019)

PANGESTI, NYDIA (2020) PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN AUDITOR, BEBAN KERJA, DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta Periode 2019). S1 thesis, Universitas Mercu Buana.

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Abstract

The fraud issue is still a challenge that must be faced by the public accountants. The number of cases of financial statement fraud have arisen with development of various modes of fraud. It increases demand of auditor’s ability to detect fraud as a form of anticipation in accordance ISA 240. This research aims to examine and analyze the effect of Professional Skepticism, Auditor Experience, Workload, and Time Pressure on Fraud Detection. The data used is primary data which obtained from obtained from the distribution of questionnaires at PPL IAPI and at Public Accounting Firm located in DKI Jakarta. The sample in this research is the external auditor who works at Public Accounting Firm in DKI Jakarta with a total sample of 125 respondents. The sample selection uses non-probability sampling, that is convenience sampling method. The results of this research indicate that Professional Skepticism, Auditor's Experience, Workload, and Time Pressure have a positive and significant effect on Fraud Detection. Keywords: fraud detection, professional scepticism, auditor experience, workload, time pressure Permasalahan fraud pun masih menjadi sebuah tantangan yang harus dihadapi oleh para akuntan publik. Banyaknya kasus kecurangan laporan keuangan yang bermunculan dengan beragam modus fraud yang terus berkembang menuntut peningkatan kemampuan mendeteksi kecurangan menjadi sebuah bentuk antisipasi yang perlu diperhatikan sesuai ISA 240. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Skeptisisme Profesional, Pengalaman Auditor, Beban Kerja, dan Tekanan Waktu terhadap Pendeteksian Kecurangan. Data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner di PPL IAPI dan Kantor Akuntan Publik DKI Jakarta. Populasi dalam penelitian ini adalah auditor eksternal yang bekerja di KAP DKI Jakarta dengan jumlah sampel sebanyak 125 responden. Pemilihan sampel dilakukan dengan menggunakan non probability sampling yaitu metode convenience sampling. Hasil penelitian menunjukkan bahwa Skeptisisme Profesional, Pengalaman Auditor, Beban Kerja, dan Tekanan Waktu berpengaruh positif dan signifikan terhadap Pendeteksian Kecurangan. Kata Kunci: pendeteksian kecurangan, skeptisisme profesional, pengalaman auditor, beban kerja, tekanan waktu

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 169
NIM/NIDN Creators: 43216010053
Uncontrolled Keywords: pendeteksian kecurangan, skeptisisme profesional, pengalaman auditor, beban kerja, tekanan waktu
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 10:14
Last Modified: 15 Feb 2022 10:14
URI: http://repository.mercubuana.ac.id/id/eprint/56147

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