MANURUNG, DEBY CHRISTIN NATALINA (2020) PENGARUH SKEPTISME PROFESIONAL AUDITOR DAN WHISTLEBLOWING SYSTEM TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN VARIABEL MODERATING INDEPENDENSI (Studi Empiris Pada Auditor Yang Mengikuti PPL IAPI di Jakarta Tahun 2020). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the effect of skepticism professional auditors and whistleblowing system on fraud detection with independence as a moderating variable. Respondents in this study were who participated in PPL IAPI in Jakarta in 2020. This research was conducted on 50 respondents using primary data through questionnaires distributed directly to respondents. The sampling method used in this study was convinience sampling. This research method uses qualitative and causal descriptive methods. Data in this study were analyzed using Smart PLS Version 3.0 software. The results of this study showed that skepticism professional auditors had no effect on fraud detection, skepticism professional auditors had no effect on fraud detection if moderated by independence, whistleblowing system has a significant positive effect on fraud detection and whistleblowing system has no effect on fraud detection if moderated by independence. Keywords: Skepticism Professional Auditors, Whistleblowing System, Independence, Fraud Detection Penelitian ini bertujuan untuk menguji pengaruh skeptisme profesional auditor dan whistleblowing system terhadap pendeteksian kecurangan (fraud) dengan variabel moderating independensi. Responden dalam penelitian ini adalah auditor yang mengikuti PPL IAPI di Jakarta tahun 2020. Penelitian ini dilakukan terhadap 50 responden dengan convenience sampling serta menggunakan pendekatan deskriptif kualitatif dan kausal. Data dalam penelitian ini dianalisis dengan menggunakan software Smart PLS Versi 3.0. Hasil penelitian menunjukkan bahwa skeptisme profesional auditor tidak berpengaruh terhadap pendeteksian kecurangan (fraud), skeptisme profesional auditor tidak berpengaruh terhadap pendeteksian kecurangan (fraud) jika dimoderasi dengan independensi, whistleblowing system berpengaruh positif signifikan terhadap pendeteksian kecurangan (fraud) dan whistleblowing system tidak berpengaruh terhadap pendeteksian kecurangan (fraud) jika dimoderasi dengan independensi. Kata Kunci : Skeptisme Profesional Auditor, Whistleblowing System, Independensi, Pendeteksian Kecurangan (fraud)
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