NAILA FADHILNI, . (2024) PENGARUH TEKANAN WAKTU, SKEPTISISME PROFESIONAL, DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN DALAM AUDIT INVESTIGATIF DENGAN PENGALAMAN SEBAGAI VARIABEL PEMODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini dilakukan untuk mengetahui pengaruh dari tekanan waktu, skeptisime profesional, dan independensi auditor terhadap pendeteksian kecurangan dalam audit investigatif dengan pengalaman sebagai variabel moderasi. Penelitian ini menggunakan metode penelitian kuantitatif. Data penelitian yang digunakan merupakan data primer dengan instrumen penelitian berupa kuesioner. Sampel yang digunakan dalam penelitian ini adalah 63 Auditor Investigasi yang bekerja di Perwakilan BPKP Provinsi DKI Jakarta. Metode analisis data yang dilakukan menggunakan metode Structural Equation Model (SEM) berbasis Partial Least Square dan diolah menggunakan program SmartPLS 3.0. Berdasarkan hasil dari analisis yang dilakukan dapat disimpulkan bahwa skeptisisme profesional berpengaruh positif signifikan terhadap pendeteksian kecurangan, tekanan waktu dan independensi tidak berpengaruh terhadap pendeteksian kecurangan, pengalaman secara negatif signifikan memoderasi skeptisisme profesional terhadap pendeteksian kecurangan, serta pengalaman tidak memoderasi tekanan waktu dan independensi terhadap pendeteksian kecurangan. ***** This research was conducted to determine the effect of time pressure, professional skepticism, and auditor independence on fraud detection in investigative audits with experience as a moderating variable. This research uses quantitative research methods. The research data used is primary data with a research instrument in the form of a questionnaire. The sample used in this research was 63 Investigative Auditors who worked at the DKI Jakarta Province BPKP Representative. The data analysis method was carried out using the Structural Equation Model (SEM) method based on Partial Least Square and processed using the SmartPLS 3.0 program. Based on the results of the analysis carried out, it can be concluded that professional skepticism has a significant positive effect on fraud detection, time pressure and independence have no effect on fraud detection, experience significantly negatively moderates professional skepticism on fraud detection, and experience does not moderate time pressure and independence on fraud detection. .
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Marsellisa Nindito, SE.,M.Sc.,Ak.,CA. ; 2). Dr. Ayatulloh Michael Musyaffi, SE.,Ak.,M.Ak. |
Subjects: | Ilmu Sosial > Keuangan Ilmu Sosial > Keuangan Negara |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Users 22993 not found. |
Date Deposited: | 26 Jul 2024 06:00 |
Last Modified: | 26 Jul 2024 06:00 |
URI: | http://repository.unj.ac.id/id/eprint/46666 |
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