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. vii viii 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) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | 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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