CD Skripsi

Pengaruh Skeptisisme Profesional, Kompetensi Auditor Dan Time Pressure Terhadap Pendeteksian Kecurangan (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Padang Dan Batam)

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ABSTRACT
This study aims to analyze the influence of professional skepticism, auditor
competence and time pressure on fraud detection by auditors. The population in
this study were Public Accounting Firms located in the Pekanbaru, Padang and
Batam areas. The sample of this study was 31 Public Accounting Firms with a
purposive sampling technique, namely a sampling technique based on the
researcher's consideration of an appropriate sample and considered to have
representative properties. The data analysis techniques used in this study were
descriptive statistical analysis, data quality testing, and multiple regression
analysis. The data was processed using SPSS 24. The results of the study showed
that: (1) professional skepticism has no effect on fraud detection; (2) auditor
competence had a positive effect on fraud detection; (3) time pressure had a
negative effect on fraud detection.
Keywords: Professional Skepticism, Auditor Competence, Time Pressure, Fraud
Detection.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113222

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113222

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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