PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN FRAUD (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Pusat Tahun Penelitian 2024)

ZAHRA, AJENG NAVALUNA (2024) PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN FRAUD (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Pusat Tahun Penelitian 2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the influence of auditor independence, auditor competence, and time pressure on the auditor's ability to detect fraud. The research method used in this research is a quantitative method with primary data. The data tested in this research was taken using survey techniques, specifically through the distribution of questionnaires. The population in this research is made up of external auditors who work at 16 Public Accounting Firms in the Central Jakarta area. Sampling will be carried out using a convenience sampling and purposive sampling technique, and the number of samples that will be used is 112 respondents. The data in this research will be analyzed using the multiple linear regression method with the Partial Least SquareStructural Equational Modeling (PLS-SEM) approach, assisted by the SmartPLS (Partial Least Square) 4.1.0.4 program. The research results show that Auditor Independence, Auditor Competence, and Time Pressure have a significant positive effect on the Auditor's Ability to Detect Fraud. Keywords: Auditor Independence, Auditor Competence, Time Pressure, and Auditor’s Ability to Detect Fraud Penelitian ini bertujuan untuk menganalisis pengaruh independensi auditor, kompetensi auditor, dan tekanan waktu terhadap kemampuan auditor dalam pendeteksian fraud. Metode penelitian yang digunakan dalam penelitian ini ialah metode kuantitatif dengan data primer. Data yang diuji dalam penelitian ini diambil menggunakan teknik survei, tepatnya melalui penyebaran kuesioner. Populasi dalam penelitian ini ialah auditor eksternal yang bekerja pada 16 Kantor Akuntan Publik wilayah Jakarta Pusat. Pengambilan sampel akan dilakukan dengan teknik convenience sampling dan purposive sampling, dan jumlah sampel yang akan digunakan ialah sebanyak 112 responden. Data dalam penelitian ini akan dianalisis menggunakan metode regresi linear berganda melalui pendekatan Partial Least Square-Structural Equational Modelling (PLS-SEM) yang berbantuan program SmartPLS (Partial Least Square) 4.1.0.4. Hasil penelitian menunjukkan bahwa Independensi Auditor, Kompetensi Auditor, dan Tekanan Waktu berpengaruh positif secara signifikan terhadap Kemampuan Auditor dalam Pendeteksian Fraud. Kata Kunci: Independensi Auditor, Kompetensi Auditor, Tekanan Waktu, dan Kemampuan Auditor dalam Pendeteksian Fraud

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 195
Call Number: SE/32/24/125
NIM/NIDN Creators: 43220010207
Uncontrolled Keywords: Independensi Auditor, Kompetensi Auditor, Tekanan Waktu, dan Kemampuan Auditor dalam Pendeteksian Fraud
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 Sep 2024 04:52
Last Modified: 03 Sep 2024 04:52
URI: http://repository.mercubuana.ac.id/id/eprint/91098

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