SYAIFULLAH, BAYHAQY (2016) PENGARUH SKEPTISME PROFESIONAL AUDITOR, PENGALAMAN AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN TINDAK KECURANGAN (Studi Kasus pada Kantor Akuntan Publik (KAP) Wilayah Yogyakarta. Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
ABSTRACT
This study has two main objectives ; first to analyze the effect of auditor
professional skepticism, auditor experience and auditor independence to detection of
fraud, second to analyze independence variable (auditor professional skepticism,
auditor experience and auditor independence) most dominant influence on the
dependent variable (detection of fraud). This study was done at the public account
office in Yogyakarta. The sampling method using sampling technique convenience. To
test the hypothesis test using multiple regression. The result showed that auditor
professional skepticism, auditor experience and auditor independence have positive
influence and has a close relationship to the detection of fraud. The results of
multiple regression was the most dominant variable was auditor professional
skepticism.
Keywords : auditor professional skepticism, auditor experience, auditor
independence, detection of fraud.
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ABSTRAK
Penelitian ini memiliki dua tujuan utama ; yaitu pertama menganalisis
pengaruh skeptisme profesional auditor, pengalaman auditor dan independensi
auditor terhadap pendeteksian tindak kecurangan, kedua menganalisis variabel
independen (skeptisme profesional auditor, pengalaman auditor dan pengalaman
auditor) yang paling mempengaruhi variabel dependen (pendeteksian tindak
kecurangan). Penelitian ini dilakukan pada auditor pada Kantor Akuntan Publik di
wilayah Yogyakarta. Metode pengambilan sampel dengan menggunakan teknik
convenience sampling. Uji yang digunakan adalah regresi berganda. Hasil penelitian
menunjukkan bahwa skeptisme profesional auditor, pengalaman auditor dan
independensi auditor berpengaruh positif dan memiliki hubungan yang erat terhadap
pendeteksian tindak kecurangan. Berdasarkan hasil uji regresi linier berganda
ditemukan bahwa variabel yang paling dominan adalah variabel skeptisme
profesional auditor.
Kata kunci : skeptisme profesional auditor, pengalaman auditor, indpendensi auditor ,
pendeteksian kecurangan.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HB Economic Theory |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 13 Jun 2016 07:36 |
| Last Modified: | 13 Jun 2016 07:36 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3634 |
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