Pengaruh independensi, due professional care, dan ethical culture terhadap kemampuan auditor mendeteksi fraud
Nomor Panggil : 2018_TA_AK_023141178
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Hasnawati
Subyek : Auditing;Types of fraud by actor
Kata Kunci : independence, due professional care, ethical culture, auditor’s ability to detect fraud
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2018_TA_AK_023141178_Halaman-judul.pdf | ||
2. | 2018_TA_AK_023141178_Bab-1.pdf | ||
3. | 2018_TA_AK_023141178_Bab-2.pdf | 27 |
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4. | 2018_TA_AK_023141178_Bab-3.pdf | -1 |
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5. | 2018_TA_AK_023141178_Bab-4.pdf | -1 |
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6. | 2018_TA_AK_023141178_Bab-5.pdf |
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7. | 2018_TA_AK_023141178_Daftar-pustaka.pdf | ||
8. | 2018_TA_AK_023141178_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui pengaruh independensi, due professional care, dan ethical culture terhadap kemampuan auditor mendeteksi fraud. Data penelitian ini berasal dari kuesioner yang disebar kepada auditor yang bekerja di Kantor Akuntan Publik di wilayah DKI Jakarta yang berjumlah 220 orang. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah convenience sampling method. Metode analisis pada penelitian ini adalah Smart Partial Least Square (SmartPLS). Hasil penelitian ini menunjukkan bahwa independensi, due professional care, dan ethical culture berpengaruh positif terhadap kemampuan auditor mendeteksi fraud. Hal ini menunjukkan bahwa semakin meningkatnya independensi, due professional care, dan ethical culture maka kemampuan auditor mendeteksi fraud semakin meningkat pula.
T This study aims to determine the influence of independence, due professional care, and ethical culture of auditor’s ability to detect fraud. Data for this research were obtained from questionnaires to auditors in public accounting firms in DKI Jakarta with 220 respondents. Sampling method used in this research is convenience sampling method. The method of analysis in this study is Smart Partial Least Square (SmartPLS). Results of the study showed that the independence, due professional care, and ethical culture proven positive effect on auditor’s ability to detect fraud. This indicates that the increasing of independence, due professional care, and ethical culture could increase auditor’s ability to detect fraud as well