PENGARUH PENGALAMAN, PENDIDIKAN, PELATIHAN, INDEPENDENSI DAN SKEPTISME PROFESSIONAL TERHADAP PERSEPSI AUDITOR DALAM MENDETEKSI FRAUD (Studi Kasus Pada Auditor Internal Inspektorat Jenderal Kementerian Keuangan)

SETIANI, IIS (2020) PENGARUH PENGALAMAN, PENDIDIKAN, PELATIHAN, INDEPENDENSI DAN SKEPTISME PROFESSIONAL TERHADAP PERSEPSI AUDITOR DALAM MENDETEKSI FRAUD (Studi Kasus Pada Auditor Internal Inspektorat Jenderal Kementerian Keuangan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know impact of experience, education, training, independence, and professional scepticsm to auditor’s perception on detecting fraud. This research was done to 82 auditor as respondents in Inspectorate general of ministry of finance. The data analysis technique used is multiple linear regression analysis processed using Smart-PLS tools version 3.2.8. Hypothesis testing results indicate that education, training, and professional skepticism have a positive effect on auditor perceptions in detecting fraud. While experience and independence do not affect the auditor's perception in detecting fraud. Overall experience, education, training, independence, and professional skepticism together influence auditor perceptions in detecting fraud. Keyword: Experience, Education, Training, Independence, Professional Scepticism, Detection Fraud Penelitian ini bertujuan untuk menguji pengaruh pengalaman, pendidikan, pelatihan, independensi dan skeptisme professional terhadap persepsi auditor dalam mendeteksi fraud. Penelitian ini dilakukan di Inspektorat Jenderal Kementerian Keuangan dengan melakukan survei pada 82 auditor. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan menggunakan tools Smart-PLS versi 3.2.8. Hasil pengujian hipotesis menunjukkan bahwa pendidikan, pelatihan, dan skeptisme professional berpengaruh positif terhadap persepsi auditor dalam mendeteksi fraud. Sedangkan pengalaman dan independensi tidak berpengaruh terhadap persepsi auditor dalam mendeteksi fraud. Secara keseluruhan pengalaman, pendidikan, pelatihan, independensi, dan skeptisme professional secara bersama-sama berpengaruh terhadap persepsi auditor dalam mendeteksi fraud. Kata kunci: Pengalaman, Pendidikan, Pelatihan, Independensi, Skeptisme Profesional, Deteksi Fraud

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 334
Call Number: SE/32/21/020
NIM/NIDN Creators: 43217120179
Uncontrolled Keywords: Pengalaman, Pendidikan, Pelatihan, Independensi, Skeptisme Profesional, Deteksi Fraud
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 27 May 2022 03:31
Last Modified: 13 Jul 2022 02:25
URI: http://repository.mercubuana.ac.id/id/eprint/54102

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