Pengaruh beban kerja, skeptisme profesional, independensi, pengalaman, kompetensi, dan kesadaran anti-kecurangan auditor internal terhadap kemampuan dalam mendeteksi kecurangan di Kementerian Keuangan

DETAIL KOLEKSI

Pengaruh beban kerja, skeptisme profesional, independensi, pengalaman, kompetensi, dan kesadaran anti-kecurangan auditor internal terhadap kemampuan dalam mendeteksi kecurangan di Kementerian Keuangan

Oleh : Ramadifta Thariq Asadha

Info Katalog

Nomor Panggil : 2019_TA_AK_023164574

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Muhamad Nuryatno

Subyek : Auditing - Management;Auditors' ability - Fraud detection

Kata Kunci : workload, independence, experience, competence, anti-fraud awareness, fraud

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2019_TA_AK_023164574_Halaman-Judul.pdf	17
2.	2019_TA_AK_023164574_Bab-1.pdf	9
3.	2019_TA_AK_023164574_Bab-2.pdf	19
4.	2019_TA_AK_023164574_Bab-3.pdf
5.	2019_TA_AK_023164574_Bab-4.pdf
6.	2019_TA_AK_023164574_Bab-5.pdf
7.	2019_TA_AK_023164574_Daftar-Pustaka.pdf	7
8.	2019_TA_AK_023164574_Lampiran.pdf

Abstrak
Abstract

P enelitian ini menganalisis pengaruh beban kerja, skeptisme profesional, independensi, pengalaman, kompetensi, dan kesadaran anti-kecurangan auditor internal terhadap kemampuan dalam mendeteksi kecurangan di Kementerian Keuangan.Teknik pengambilan sampel menggunakan proportional probability sampling dan metode purposive sampling. Analisis statistik dalam penelitian ini menggunakan beberapa uji diantaranya uji parsial, uji hipotesis, uji regresi, dan uji koefisien determinasi. Data yang digunakan merupakan data primer yang didapatkan dari hasil pengisian kuesioner yang dibagikan kepada 76 responden yang berasal dari 8 (delapan) unit di Inspektorat Jenderal Kementerian Keuangan.Berdasarkan hasil penelitian, variabel skeptisme profesional, independensi, pengalaman, kompetensi, dan kesadaran anti-kecurangan auditor internal berpengaruh signifikan dan positif terhadap kemampuan dalam mendeteksi kecurangan di Kementerian Keuangan. Tetapi untuk variabel beban kerja, tidak berpengaruh signifikan terhadap kemampuan auditor internal dalam mendeteksi kecurangan di Kementerian Keuangan.

T he purpose of this research was to analyze the effect of workload, professional skepticism, independence, experience, competence, and anti-fraud awareness to fraud detection ability of internal auditor in the Ministry of Finance.The sampling technique used is proportional probability sampling and purposive sampling method. The statistical analysis in this research is the analysis of the path, correlation, hypothesis testing using t test and F as well as the coefficient of determination, and logistic regression analysis. Data in this research were primary data obtained from which are collected by survey questionnaire distributed to 76 samples from 8 units of Inspectorat General Ministry of Finance.Based on the research results are obtained that the variable professional skepticism, independence, experience, competence, and anti-fraud awareness positive effect on fraud detection ability of internal auditor in the Ministry of Finance. But workload doesnâ€™t effect on fraud detection ability of internal auditor in the Ministry of Finance.