PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, KOMPETENSI, DAN ETIKA PROFESI TERHADAP PENDETEKSIAN FRAUD (KECURANGAN) OLEH AUDITOR (Studi Empiris pada Kantor Akuntan Publik (KAP) di Wilayah Jakarta Pusat)

RIONALDO, ANDRE (2021) PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, KOMPETENSI, DAN ETIKA PROFESI TERHADAP PENDETEKSIAN FRAUD (KECURANGAN) OLEH AUDITOR (Studi Empiris pada Kantor Akuntan Publik (KAP) di Wilayah Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh pengalaman audit, skeptisme profesional, kompetensi dan etika profesi terhadap pendektesian Fraud (kecurangan) oleh auditor pada Kantor Akuntan Publik di wilayah Jakarta Pusat. Jenis penelitian ini adalah asosiatif dengan hubungan kausal. Populasi pada penelitian ini adalah Kantor Akuntan Publik di wilayah Jakarta Pusat yang terdaftar di Directory IAPI. Sampel ditentukan berdasarkan metode convenience sampling, dengan jumlah sampel sebanyak 11 Kantor Akuntan Publik di wilayah Jakarta pusat dengan 80 auditor yang bekerja di Kantor Akuntan Publik Wilayah Jakarta Pusat yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik di wilayah Jakarta Pusat. Pengujian hipotesis mengunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) pengalaman audit berpengaruh positif dan signifikan terhadap pendektesian fraud oleh auditor, (2) Skeptisme profesional berpengaruh positif dan signifikan terhadap pendektesian fraud oleh auditor, (3) kompetensi berpengaruh positif dan signifikan terhadap pendektesian fraud oleh auditor, (4) etika profesi berpengaruh positif dan signifikan terhadap pendektesian fraud oleh auditor (5) pengalaman audit, skeptisme profesional, kompetensi dan etika profesi secara bersama-sama berpengaruh positif dan signifikan terhadap pendektesian fraud oleh auditor. Kata Kunci: Pengalaman Audit, Skeptisme Profesional, Kompetensi, Etika Profesi, Pendektesian Fraud (kecurangan) ABSTRAK This study aims to analyze and obtain empirical evidence about the influence of audit experience, professional skepticism, professional competence and ethics on fraud detection by auditors at the Public Accounting Firm in the Central Jakarta area. This type of research is associated with a causal relationship. The population in this study is the Public Accountant Office in the Central Jakarta region registered in the IAPI Directory. Samples were determined based on convenience sampling method, with a total sample of 11 Public Accountant Offices in the Central Jakarta area with 80 auditors working at the Central Jakarta Regional Public Accountant Office who were respondents. The data used in this study is primary data. The technique of collecting data uses a questionnaire that is delivered directly to the Public Accounting Firm in the Central Jakarta area. Testing the hypothesis using the t test and test f. The results of the study prove that (1) audit experience has a positive and significant effect on the detection of fraud by auditors, (2) Professional skepticism has a positive and significant effect on auditor fraud detection, (3) competence has a positive and significant effect on auditor fraud detection, (4 ) professional ethics has a positive and significant effect on auditor fraud detection (5) audit experience, professional skepticism, professional competence and ethics together have a positive and significant effect on auditor fraud detection. Keywords: Audit Experience, Professional Skeptism, Competence, Professional Ethics, Fraud Detection

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Type designer Hendra, Lim UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	15 Sep 2021 04:21
Last Modified:	15 Sep 2021 04:21
URI:	http://repository.stei.ac.id/id/eprint/5117

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