PENGARUH PENGALAMAN KERJA, PELATIHAN DAN KEAHLIAN AUDITOR TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN

Novianingsih, Dedeh (2020) PENGARUH PENGALAMAN KERJA, PELATIHAN DAN KEAHLIAN AUDITOR TERHADAP PENDETEKSIAN KECURANGAN 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, Pelatihan dan Keahlian Auditor Terhadap Pendeteksian Kecurangan Laporan Keuangan. Metode sampel yang digunakan adalah purposive sampling dan model analisis yang digunakan adalah analisis linier berganda dengan SPSS 26. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui kuesioner. Kuesioner yang terkumpul dan dapat diolah adalah sejumlah 100 kuesioner dari 125 kuesioner yang disebarkan. Responden dari penelitian ini adalah berasal dari Badan Pengawas Keuangan dan Pembanguan (BPKP) dan Kantor Akuntan Publik yang ada di wilayah Jakarta. Hasil dari penelitian ini adalah pengalaman kerja auditor berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan, pelatihan auditor berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan, dan keahlian auditor berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan. Sedangkan secara simultan hasil dari penelitian ini menunjukkan bahwa pengaruh pengalaman kerja, pelatihan dan keahlian auditor berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan. ABSTRACT This study aims to examine whether the effect of work experience, training and expertise of auditors on the detection of financial statement fraud. The sample method used was purposive sampling and the analysis model used was multiple linear analysis with SPSS 26. The data used in this study were primary data collected through a questionnaire. The questionnaires that are collected and can be processed are a number of 100 questionnaires from 125 questionnaires distributed. Respondents of this study are from the Financial and Development Supervisory Agency (BPKP) and Public Accounting Firms in the Jakarta area. The results of this study are that the work experience of auditors has a significant effect on the detection of fraud in financial statements, auditor training has a significant effect on the detection of fraud in financial statements, and auditor expertise has a significant effect on the detection of fraud in financial statements. Meanwhile, simultaneously the results of this study indicate that the effect of work experience, training and auditor expertise has a significant effect on the detection of financial statement fraud.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Kunarto, Kunarto UNSPECIFIED roye111111@gmail.com
Uncontrolled Keywords:	Pengalaman Kerja, Pelatihan, Keahlian, Pendeteksian Kecurangan
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Users 553 not found.
Date Deposited:	13 Nov 2020 02:45
Last Modified:	13 Nov 2020 02:45
URI:	http://repository.stei.ac.id/id/eprint/1663

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