WIRAHMAT, ARIEF (2021) PENGARUH PENGALAMAN KERJA, SKEPTISISME PROFESIONAL AUDITOR DAN ETIKA PROFESI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN AUDIT LAPORAN KEUANGAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah Pengaruh Pengalaman Kerja, Skeptisisme Profesional Auditor dan Etika Profesi Terhadap Kemampuan Mendeteksi Kecurangan Laporan Keuangan. Metode sampel yang digunakan adalah purposive sampling dan model analisis yang digunakan adalah analisis linier berganda dengan SPSS 24. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui kuesioner. Kuesioner yang terkumpul dan dapat diolah adalah sejumlah 98. Responden dari penelitian ini adalah berasal dari Badan Pemeriksa Keuangan dan dan Kantor Akuntan Publik yang ada di wilayah Jakarta Hasil dari penelitian ini adalah pengalaman kerja auditor berpengaruh signifikan terhadap kemampuan mendeteksi kecurangan laporan keuangan, skeptisisme profesional auditor berpengaruh signifikan terhadap kemampuan mendeteksi kecurangan laporan keuangan, dan etika profesi berpengaruh signifikan terhadap kemampuan mendeteksi kecurangan laporan keuangan. Sedangkan secara simultan hasil dari penelitian ini menunjukkan bahwa pengaruh pengalaman kerja, skeptisisme profesional auditor dan etika profesi berpengaruh signifikan terhadap kemampuan mendeteksi kecurangan laporan keuangan. Kata Kunci: Pengalaman Kerja, Skeptisisme Profesional Auditor, Etika Profesi, dan Kemampuan Mendeteksi Kecurangan. ABSTRACT This study aims to examine whether the Effect of Work Experience, Auditor Professional Skepticism and Professional Ethics on the Ability to Detect Fraud Financial Statements. The sample method used was purposive sampling and the analysis model used was multiple linear analysis with SPSS 24. The data used in this study were primary data collected through a questionnaire. The number of questionnaires collected and can be processed is 98. Respondents of this study are from the Supreme Audit Agency and and Public Accountant Offices in the Jakarta area. The results of this study are that the work experience of auditors has a significant effect on the ability to detect financial statement fraud, the professional skepticism of auditors has a significant effect on the ability to detect financial statement fraud, and professional ethics has a significant effect on the ability to detect financial statement fraud. Meanwhile, simultaneously the results of this study indicate that the effect of work experience, professional skepticism and professional ethics has a significant effect on the ability to detect fraudulent financial statements. Key Words: Work Experience, Auditor Professional Skepticism, Professional Ethics, and Ability to Detect Fraud..
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Arief Wirahmat | ||||||||
| Date Deposited: | 10 Dec 2021 06:36 | ||||||||
| Last Modified: | 10 Dec 2021 06:36 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6155 |
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