PENGARUH SKEPTISME PROFESIONAL, INDENPENDENSI, DAN KOMPETENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Utara)

Batubara, Irma Sari (2023) PENGARUH SKEPTISME PROFESIONAL, INDENPENDENSI, DAN KOMPETENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Utara). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang skeptisme professional, indenpendensi, dan kompetensi terhadap kemampuan auditor mendeteksi kecurangan di Kantor Akuntan Publik di wilayah Jakarta Utara. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif. Populasi pada penelitian ini adalah seluruh auditor Kantor Akuntan Publik di Wilayah Jakarta Utara yang terdaftar di IAPI. Sampel ditentukan berdasarkan purposive sampling, dengan jumlah sampel sebanyak 32 auditor 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 Utara. Pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian ini membuktikan bahwa (1) skeptisme professional berpengaruh positif terhdap kemampuan auditor mendeteksi kecurangan, (2) indenpendensi auditor berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan (3) kompetensi auditor berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan This study aims to analyze and obtain empirical evidence about professional scepticism, independence, and competence on the auditor’s ability to detect farud in a public Accounting Firm in North Jakrta. This research uses a descriptive quantitative approach. The population in this study were all public accounting firm auditor’s in the North Jakarta area who were registered with IAPI. The sample was determined based on purposive sampling, with a total sample 32 auditor’s who became respondents. The data used in this research is primary data. The data collection technique used a questionnaire that was delivered directly to the Public Accountant Office in the North Jakarta area. Hypoyhesis testing using t test and f test. The result of this study prove that (1) professional scepticism has a positive effect on the auditor’s ability to detect fraud. (2) auditor independence has a positive effect on the auditor’s ability to detect fraud, (3) auditor competence has a positive effect on the auditor’s ability to detect fraud.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Windratno, Windratno NIDN0328064901 windratnowidyokartono@gmail.com
Uncontrolled Keywords:	Skeptisme Profesional, Indenpendensi, Kompetensi, Kemampuan Mendeteksi Kecurangan
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	IRMA SARI BATU BARA
Date Deposited:	04 Jan 2023 06:36
Last Modified:	04 Jan 2023 06:36
URI:	http://repository.stei.ac.id/id/eprint/9307

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