CD Skripsi
Pengaruh Skeptisisme Profesional, Independensi, Tekanan Waktu Dan Kompetensi Terhadap Pendeteksian Kecurangan (Studi Empiris Pada Inspektorat Kota Bukittinggi, Inspektorat Kota Padang Dan Inspektorat Kota Padang Panjang)
ABSTRACT
This study aims to find out about (1) the effect of professional skepticism on fraud
detection, (2) the effect of independence on fraud detection, (3) the effect of time pressure
on fraud detection, (4) the effect of competence on fraud detection. The sampling method
used in this study was the quota sampling method during October 2019 at the Bukittinggi
City Inspectorate, Padang City Inspectorate and Padang Panjang City Inspectorate with
66 respondents with multiple regression analysis as an analysis technique. The statistical
test aids used were the Statistical Product and Services Solution (SPSS) program version
23.0, while the data used were questionnaires. The results of hypothesis testing using the
t test statistic indicate the significance value of the professional skepticism variable 0.043
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