Fitria, Adinda Nur (2022) PENGARUH PENGALAMAN AUDIT, SKEPTISME, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD (Pada Kantor Akuntan Publik di Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Pendahuluan)
PENDAHULUAN cover + surat keaslian.pdf Available under License Creative Commons Attribution Non-commercial. Download (444kB) |
|
Text (BAB I)
BAB I.pdf Available under License Creative Commons Attribution Non-commercial. Download (304kB) |
|
Text (BAB II)
BAB II.pdf Available under License Creative Commons Attribution Non-commercial. Download (461kB) |
|
Text (BAB III)
BAB III.pdf Available under License Creative Commons Attribution Non-commercial. Download (428kB) |
|
Text (BAB IV)
BAB IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (506kB) | Request a copy |
|
Text (BAB V)
BAB V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (291kB) | Request a copy |
|
Text (REFERENSI)
REFERENSI.pdf Available under License Creative Commons Attribution Non-commercial. Download (427kB) |
|
Text (LAMPIRAN)
LAMPIRAN.pdf Available under License Creative Commons Attribution Non-commercial. Download (887kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Pengalaman Audit, Skeptisme, dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Fraud pada Kantor Akuntan Publik di Jakarta Timur. Jenis penelitian yang digunakan pendekatan kuantitatif, yang dianalisis dengan menggunakan data panel dengan menggunakan program perangkat lunak SPSS 25. Populasi dari penelitian ini adalah Kantor Akuntan Publik di Jakarta Tmur. Dengan sampel sebanyak 100 orang auditor yang aktif bekerja di KAP. Teknik pengumpulan data menggunakan data primer yaitu menyebarkan kuesioner secara langsung ke Kantor Akuntan Publik di Jakarta Timur. Hasil penelitian menunjukkan bahwa (1) Pengalaman Audit tidak berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud, (2) Skeptisme berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud, (3) Tekanan Waktu berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud pada Kantor Akuntan Publik di Jakarta Timur. This study aims to determine the effect of audit experience, skepticism, and time pressure on the ability of auditors to detect fraud at a public accounting firm in East Jakarta. This type of research used a quantitative approach, which was analyzed using panel data using the SPSS 25 software program. The population of this study was a Public Accounting Firm in East Jakarta. With a sample of 100 auditors who are actively working at KAP. Data collection techniques using primary data, namely distributing questionnaires directly to the Public Accounting Firm in East Jakarta. The results showed that (1) Audit Experience did not affect the Auditor's Ability to Detect Fraud, (2) Skepticism affected the Auditor's Ability to Detect Fraud, (3) Time Pressure affected the Auditor's Ability to Detect Fraud at a Public Accounting Firm in East Jakarta.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Auditing Akuntansi > Corporate Governance Akuntansi > Sistem Informasi Akuntansi |
||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | ADINDA NUR FITRIA | ||||||||
| Date Deposited: | 15 Sep 2022 04:39 | ||||||||
| Last Modified: | 15 Sep 2022 04:39 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8344 |
Actions (login required)
 |
View Item |
