PENGARUH INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP KASUS KECURANGAN PADA KAP DI JAKARTA TIMUR

PURNOMO, WAHYU JOKO (2023) PENGARUH INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP KASUS KECURANGAN PADA KAP DI JAKARTA TIMUR. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically prove the effect of Auditor Independence, Audit Quality and Auditor Experience on Fraud Cases. This research is a type of quantitative research. The type of data used in this research is primary data. The object of this research is an auditor who works in a Public Accounting Firm (KAP). The selection of the sample in this study was based on a purposive sampling method. The population in this study is a Public Accounting Firm located in East Jakarta. Using the slovin formula technique, a sample of 80 respondents is taken. Data analysis in this study used the SPSS method. The results of the study show that audit quality has an effect on fraud cases. Meanwhile, auditor independence and auditor experience have no effect on fraud cases. Keywords: Fraud Cases, Auditor Independence, Audit Quality, Auditor Experience Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Independensi Auditor, Kualitas Audit dan Pengalaman Auditor terhadap Kasus Kecurangan. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan didalam penelitian ini adalah data primer. Objek dari penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP). Pemilihan sampel dalam penelitian ini didasarkan pada metode purposive sampling. Populasi dalam penelitian ini adalah Kantor Akuntan Publik yang berada di Jakarta Timur, Dengan menggunakan teknik rumus slovin, maka diambil sampel sebanyak 80 responden. Analisis data dalam penelitian ini menggunakan metode SPSS. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh terhadap kasus kecurangan. Sedangkan independensi auditor dan pengalaman auditor tidak berpengaruh terhadap kasus kecurangan. Kata Kunci : Kasus Kecurangan, Independensi Auditor, Kualitas Audit, Pengalaman Auditor

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 127
Call Number: SE/32/23/118
NIM/NIDN Creators: 43219010056
Uncontrolled Keywords: Kasus Kecurangan, Independensi Auditor, Kualitas Audit, Pengalaman Auditor
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 04 Oct 2023 02:51
Last Modified: 04 Oct 2023 02:51
URI: http://repository.mercubuana.ac.id/id/eprint/81088

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