PENGARUH AUDITOR RESPONSIBILITY, PROFESSIONAL SKEPTICISM, DAN INTERNAL CONTROL TERHADAP FRAUD DETECTION DARI SUDUT PANDANG EKSTERNAL AUDITOR DI JAKARTA

LAZUARDI, CALVIN (2019) PENGARUH AUDITOR RESPONSIBILITY, PROFESSIONAL SKEPTICISM, DAN INTERNAL CONTROL TERHADAP FRAUD DETECTION DARI SUDUT PANDANG EKSTERNAL AUDITOR DI JAKARTA. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh
tanggung jawab auditor, sikap profesional skeptis dan internal control terhadap
fraud detection dari sudut pandang eksternal auditor di Jakarta, Indonesia.
Penelitian ini menggunakan 65 eksternal auditor sebagai sampel yang dipilih
berdasarkan metode convenience sampling. Data yang digunakan adalah data
primer berupa kuesioner. Hasil penelitian menunjukkan tanggung jawab auditor
tidak memiliki pengaruh signifikan terhadap fraud detection, profesional skeptis
dan internal control memiliki pengaruh signifikan terhadap fraud detection.

Kata Kunci: Tanggung Jawab Auditor, Profesional Skeptis, Internal
Kontrol, Deteksi Kecurangan

The objective of this research is to obtain empirical evidence about the effect of
auditor responsibility, professional skepticism and internal control to fraud
detection from the perspective of external auditor in Jakarta, Indonesia. This study
used 65 external auditors as samples selected by convenience sampling. The data
are primary data using questionnaires. The results of this research indicate that
auditor responsibility does not have a significant effect on fraud detection,
professional skepticism and internal control have a significant influence on fraud
detection.

Keywords: Auditor Responsibility, Professional Skepticism, Internal Control,
Fraud Detection

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	29 Dec 2021 04:24
Last Modified:	29 Dec 2021 04:24
URI:	https://repotest.untar.ac.id/id/eprint/33284

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