PENGARUH PENGALAMAN, BEBAN KERJA, DAN SKEPTISME PROFESIONAL TERHADAP KEAHLIAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN (Studi Pada Inspektorat Jenderal Kementerian Sosial Republik Indonesia)

SEPTIAWAN, HARRY PRIANTO (2023) PENGARUH PENGALAMAN, BEBAN KERJA, DAN SKEPTISME PROFESIONAL TERHADAP KEAHLIAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN (Studi Pada Inspektorat Jenderal Kementerian Sosial Republik Indonesia). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengalaman, beban kerja, dan skeptisme professional terhadap keahlian auditor internal dalam mendeteksi kecurangan. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah seluruh auditor internal pada Kementerian Sosial dengan sample 66 auditor internal. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan alat analisis data SmartPLS 3.3.3. Teori atribusi yang digunakan sebagai landasan pada penelitian ini merupakan teori yang menjelaskan tentang perilaku seseorang dipengaruhi oleh factor internal dan eksternal. Hasil penelitian menunjukan bahwa pengalaman dan skeptisme professional memiliki pengaruh signifikan terhadap keahlian auditor internal dalam mendeteksi kecurangan, artinya semakin tinggi pengalaman dan sikap skeptisme professional yang dimiliki oleh seorang auditor, maka semakin baik keahlian auditor dalam mendeteksi kecurangan. Sedangkan beban kerja tidak berpengaruh signifikan terhadap keahlian auditor internal dalam mendeteksi kecurangan, artinya beban kerja tidak dapat dapat dikatakan sebagai ukuran dari keahlian seorang auditor dalam mendeteksi kecurangan. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan ilmu akuntansi khususnya auditing dan sebagai referensi bagi penelitian selanjutnya, serta dapat memberikan masukan kepada auditor internal pemerintah dalam melaksanakan tugas dan regulator dalam membuat kebijakan. Kata kunci: Pengalaman, Beban Kerja, Skeptisme Professional, dan Keahlian This study aims to determine the effect of experience, workload, and professional skepticism on the expertise of internal auditors in detecting fraud. This research uses quantitative methods with a survey approach. The population in this study were all internal auditors at the Ministry of Social Affairs with a sample of 66 internal auditors. The data analysis technique in this study used Partial Least Square (PLS) with the SmartPLS 3.3.3 data analysis tool. The attribution theory used as the basis for this study is a theory that explains a person's behavior is influenced by internal and external factors. The results of the study show that experience and professional skepticism have a significant influence on the internal auditor's expertise in detecting fraud, meaning that the higher the experience and attitude of professional skepticism possessed by an auditor, the better the auditor's expertise in detecting fraud. While workload has no significant effect on the internal auditor's skill in detecting fraud, it means that workload cannot be said to be a measure of an auditor's skill in detecting fraud. This research is expected to contribute to the development of accounting knowledge, especially auditing and as a reference for further research, as well as to provide input to government internal auditors in carrying out their duties and regulators in making policies. Keywords: Experience, Workload, Professional Skepticism, and Internal Auditor Expertise

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120065
Uncontrolled Keywords: Pengalaman, Beban Kerja, Skeptisme Professional, dan Keahlian Auditor Internal,Experience, Workload, Professional Skepticism, and Internal Auditor Expertise
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 15 Apr 2023 04:25
Last Modified: 15 Apr 2023 04:25
URI: http://repository.mercubuana.ac.id/id/eprint/76571

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