PENGARUH SKEPTISME PROFESIONAL, KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Kantor Akuntan Publik di DKI Jakarta )

PURNAMA PUTRA, EGGI (2018) PENGARUH SKEPTISME PROFESIONAL, KOMPETENSI, INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris Kantor Akuntan Publik di DKI Jakarta ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Skeptisisme Profesional, Kompetensi, independensi dan Profesionalisme auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Variabel Independen pada penelitian ini yaitu Skeptisisme Profesional, Kompetensi, Independensi dan Profesionalisme auditor dan variabel dependen yaitu Kemampuan Auditor dalam Mendeteksi Kecurangan.Penelitian ini dilakukan di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel yang diambil menggunakan teknik Purposive Sampling, dengan jumlah sampel 70 responden dari 14 Kantor Akuntan Publik. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Hasil penelitian menunjukkan bahwa : (1) Skeptisisme Profesional berpengaruh terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. (2) Kompetensi berpengaruh terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. (3) Independensi berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan. (4) Profesionalisme auditor tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan. Sedangkan hasil penelitian dari uji simultan disimpulkan bahwa skeptisme profesional, kompetensi, independensi dan profesionalisme auditor secara bersama-sama(simultan) berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan. Kata Kunci : Skeptisme Profesional, Kompetensi, Independensi, Profesionalisme auditor, Kemampuan auditor dalam mendeteksi kecurangan ABSTRACT This study aims to examine whether the influence of Professional Skepticism, Competence, independence and Professionalism of auditors on the Ability of Auditors in Detecting Cheating. Independent variables in this study are Professional Skepticism, Competence, Independence and Professionalism of auditors and the dependent variable is Auditor's Ability in Detecting Fraud. This research was conducted at Public Accountant Office of DKI Jakarta. Samples taken using Purposive Sampling technique, with the sample number of 70 respondents from 14 Public Accounting Firm. To answer this research hypothesis using descriptive research type, quantitative approach, as measured by using multiple linear regression method with SPSS 23. The results showed that: (1) Professional Skepticism Affects the Auditor's Ability in Detecting Cheating. (2) Competence affects the Auditor's Ability in Detecting Cheating. (3) Independence affects the auditor's ability to detect fraud. (4) Auditor professionalism does not affect the auditor's ability to detect fraud. While the results of research from simultaneous tests concluded that professional skepticism, competence, independence and auditor professionalism together (simultaneously) affect the auditor's ability in detecting fraud. KeyWord : Professional Skepticism, Comp

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKunarto, KunartoUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 25 Jan 2022 09:24
Last Modified: 25 Jan 2022 09:24
URI: http://repository.stei.ac.id/id/eprint/6843

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