HARYATI, NINA (2021) PENGARUH PENGALAMAN, INDEPENDENSI, DAN SKEPTISME PROFESSIONAL AUDITOR TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada Auditor di KAP Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is aimed to know the effect of experience, independence, and auditor professional skepticism to fraud detection. This research is conducted to public accountants in area of West Jakarta in which the auditors is the sample in this research. The method of determining the sample is by using simple random sampling method, with 100 respondents. The data used in this research is primer data. The data obtained were analyzed by using PLS (Partial Least Square) analysis techniques through SmartPLS 3.0 software. The findings of this research shows that (1) experience gives significant impact to fraud detection, (2) independence gives significant impact to fraud detection, (3) auditor professional skepticism gives significant impact to fraud detection, (4) experience, independence, and auditor professional skepticism give significant impact to fraud detection. Keywords: Experience, Independence, Auditor professional skepticism, Fraud detect Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman, independensi, dan skeptisme professional auditor terhadap pendeteksian kecurangan. Penelitian ini dilakukan pada KAP wilayah Jakarta Barat, dimana auditornya sebagai sampel dalam penelitian ini. Metode penentuan sampel yang digunakan dalam penelitian adalah simple random sampling, dengan sampel 100 responden. Jenis data yang digunakan dalam penelitian adalah data primer. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa (1) Pengalaman berpengaruh signifikan terhadap pendeteksian kecurangan, (2) Independensi berpengaruh signifikan terhadap pendeteksian kecurangan, (3) Skeptisme Professional Auditor berpengaruh signifikan terhadap pendeteksian kecurangan, (4) Pengalaman, Independensi, dan Skeptisme Professional Auditor secara simultan berpengaruh signifikan terhadap pendeteksian kecurangan. Kata kunci : Pengalaman, Independensi, Skeptisme Professional Auditor, Pendeteksian Kecurangan
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43213120004 |
| Uncontrolled Keywords: | Pengalaman, Independensi, Skeptisme Professional Auditor, Pendeteksian Kecurangan |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 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: | CALVIN PRASETYO |
| Date Deposited: | 22 Jul 2023 08:47 |
| Last Modified: | 22 Jul 2023 08:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79504 |
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