Analisis pengaruh skeptisme profesional dan kompetensi auditor terhadap whistleblowing intention
Info Katalog
File Repositori
Nomor Panggil : 2018_TA_AK_023141171
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Harti Budi Yanti
Subyek : Financial accounting;Professional skepticism - Analysis
Kata Kunci : professional skepticism and technical competence on whistleblowing intention
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2018_TA_AK_023141171_Halaman-judul.pdf | 20 | |
| 2. | 2018_TA_AK_023141171_Bab-1.pdf | 13 | |
| 3. | 2018_TA_AK_023141171_Bab-2.pdf |
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| 4. | 2018_TA_AK_023141171_Bab-3.pdf |
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| 5. | 2018_TA_AK_023141171_Bab-4.pdf |
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| 6. | 2018_TA_AK_023141171_Bab-5.pdf |
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| 7. | 2018_TA_AK_023141171_Daftar-pustaka.pdf | 3 | |
| 8. | 2018_TA_AK_023141171_Lampiran.pdf |
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P enelitian ini bertujuan untuk menganalisis pengaruh skepetisme profesional dan kompetensi teknis terhadap whistleblowing intention. Objek penelitian ini adalah Kantor Akuntan Publik yang berada di DKI Jakarta dengan subjek penelitian adalah auditor eksternal yang bekerja di KAP tersebut. Responden penelitian ini berjumlah 135 orang auditor dari semua tingkatan hirarki di KAP (yunior,medior,senior,supervisor asosiate partner dan partner).Kompetensi Teknis diukur menggunakan indicator level pendidikan, sertifikasi profesi, level jabatan di KAP, frekuensi mengaudit, frekuensi mendeteksi kecurangan dan lama kerja sebagai auditor hingga saat ini.Hasil dari penelitian ini menunjukan bahwa Skeptisme profesional dan kompetensi teknis berpengaruh positif terhadap intensitas melakukan whistleblowing
T he purpose of this research is to analyze the effect of professional skepticism and technical competence on whistleblowing intention . The sample of this research were auditors that working in the public accounting firm located in DKI Jakarta. This research is using a primary data obtained through questionnaires. The research sample is 135 auditors from all levels of hierarchy(junior, med, senior, supervisor, associate partner and partner).Technical competence is measured using indicators of the level of education, professional certification, job level, audit frequency, the frequency detecting fraud and length of employment as auditor until now. .The results of this research shows that professional skepticism and technical competence have a positive effect on whistleblowing intention.
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