KHOIR, HASAN (2022) PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, PENGALAMAN, DAN KOMPETENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD (Studi pada Inspektorat Daerah Istimewa Yogyakarta). Other thesis, UPN 'Veteran" Yogyakarta.
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Abstract
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ABSTRACT
Fraud is an act that is very detrimental to a company or organization, both
private and government, so it will always be tackled. Internal auditors are required
to be at the forefront of fraud detection efforts against irregularities in the company
or organization.
This study aims to analyze the effect of professional skepticism, independence,
experience, and competence of auditors on fraud detection. The population in this
study were auditors who worked at the Yogyakarta Special Region Inspectorate.
This research is populative because the population is below 100, so it is carried out
with a census, namely all members of the population are sampled as subjects or as
respondents.
This study uses primary data by conducting a survey through the distribution
of questionnaires. Respondents in this study amounted to 40. The data analysis
method used multiple linear regression analysis. The results of the study show that
auditor's professional skepticism has a significant effect on fraud detection, auditor
independence has a significant effect on fraud detection, auditor experience has a
significant effect on fraud detection, and auditor competence has a significant effect
on fraud detection
Keywords: Fraud Detection, Professional Skepticism, Independence, Experience,
and Competence of auditors
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ABSTRAK
Kecurangan merupakan tindakan yang sangat merugikan perusahaan atau
organisasi baik swasta maupun pemerintah, sehingga akan selalu ditanggulangi.
Auditor internal dituntut untuk menjadi garda terdepan dalam upaya pendeteksian
fraud terhadap penyimpangan-penyimpangan yang ada di perusahaan atau
organisasi.
Penelitian ini bertujuan untuk menganalisis pengaruh skeptisme profesional,
independensi, pengalaman, dan kompetensi auditor terhadap pendeteksian fraud.
Populasi pada penelitian ini adalah auditor yang bekerja di Inspektorat Daerah
Istimewa Yogyakarta. Penelitian ini bersifat populatif karena populasinya di bawah
100, sehingga dilakukan dengan sensus yaitu seluruh anggota populasi dijadikan
sampel semua sebagai subjek atau sebagai responden.
Penelitian ini menggunakan data primer dengan cara melakukan survei
melalui penyebaran kuesioner. Responden dalam penelitian ini berjumlah 40.
Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian
menujukkan bahwa skeptisme profesional auditor berpengaruh signifikan terhadap
pendeteksian fraud, independensi auditor berpengaruh signifikan terhadap
pendeteksian fraud, pengalaman auditor berpengaruh signifikan terhadap
pendeteksian fraud, dan kompetensi auditor berpengaruh signifikan terhadap
pendeteksian fraud.
Kata Kunci : Pendeteksian Fraud, Skeptisme Profesional, Independensi,
Pengalaman, dan Kompetensi Auditor.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Pendeteksian Fraud, Skeptisme Profesional, Independensi, Pengalaman, dan Kompetensi Auditor. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 16 Jun 2022 03:37 |
| Last Modified: | 16 Jun 2022 03:37 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/30068 |
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