CD Skripsi

Pengaruh Pengalaman Audit, Independensi, Beban Kerja, Tipe Kepribadian, Dan Skeptisme Profesional Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru Dan Batam)

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Abstract
By :
Syapwatunnur putri
The research was conducted at the Pekanbaru Branch Public Accounting Firm with 8 KAPs and Batam City with 6 KAPs. In carrying out audit work, an auditor must have the ability to be able to detect fraud in the presentation of financial statements. This research was conducted with the aim to determine the effect of audit experience, independence, workload, personality type and professional skepticism on the auditor ability to detect fraud at the Pekanbaru and Batam Branch Public Accounting Firms.
The research method used is descriptive quantitative research with non-probability sampling using purposive sampling. The number of samples in the study were 56 respondents. The data collection method is through distributing questionnaires. Data analysis in this study used multiple linear regression analysis with the help of the SPSS 24 program. To find out the multiple magnitude, simple linear and variable influence and the magnitude of the effect of individual variables in the study was carried out through the t test.
The results showed that: (1) the audit experience variable has no significant effect on the auditor ability to detect fraud (2) the independence variable has no significant effect on the auditor ability to detect fraud (3) the workload variable has a significant effect on the auditor ability to detect fraud fraud (4) the personality type variable has a significant effect on the auditor ability to detect fraud. (5) the professional skepticism variable has a significant effect on the auditor ability to detect fraud. The value of R Square for the variables of audit experience, independence, workload, personality type and professional skepticism of the auditor ability to detect fraud is 84.5% while the remaining 5.5% is influenced by other variables not examined.
Keywords: Audit Experience, Independence, Workload, Personality Type, Professional Skepticism, Detecting Fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602122752

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602122752

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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