Analisis pengaruh kualitas auditor, penerapan kode etik, budaya organisasidan pengendalian internal terhadap pencegahan kecurangan di Astra International

DETAIL KOLEKSI

Analisis pengaruh kualitas auditor, penerapan kode etik, budaya organisasidan pengendalian internal terhadap pencegahan kecurangan di Astra International

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Oleh : Nabiyla Ramadhani

Info Katalog

Nomor Panggil : 023001804005

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2020

Pembimbing 1 : Deni Darmawati

Subyek : Financial accounting;Auditing - Marketing

Kata Kunci : competence, independence, auditor experience, profesional skeptism, organizational culture.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2020_TA_SAK_023001804005_Halaman-Judul.pdf	14
2.	2020_TA_SAK_023001804005_Lembar-Pengesahan.pdf
3.	2020_TA_SAK_023001804005_Bab-1-Pendahuluan.pdf	15
4.	2020_TA_SAK_023001804005_Bab-2-Tinjauan-Pustaka.pdf	37
5.	2020_TA_SAK_023001804005_Bab-3-Metode-Penelitian.pdf
6.	2020_TA_SAK_023001804005_Bab-4-Analisis-dan-Pembahasan.pdf
7.	2020_TA_SAK_023001804005_Bab-5-Kesimpulan.pdf
8.	2020_TA_SAK_023001804005_Daftar-Pustaka.pdf
9.	2020_TA_SAK_023001804005_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mendapatkan bukti faktor-faktor apa saja yang dapat mencegah terjadinya kecurangan. Penelitian yang dilakukan penulis menggunakan variabel independen yaitu kompetensi, independensi, pengalaman auditor, skeptisme profesional, budaya organisasi, pengendalian internal, dan penerapan kode etik. Penelitian ini merupakan penelitian kausalitas, yang menjelaskan tentang sebab akibat dari variabel independen terhadap variabel dependen. Data penelitian ini diperoleh dari survei pemberian kuesioner terhadap jumlah sampel yang digunakan sebanyak 150 sampel. Teknik pengambilan sampel yang digunakan yaitu nonprobability sampling dengan metode purposive sampling. Sedangkan metode analisis data yang digunakan adalah analisis linear berganda.Hasil penelitian ini menunjukkan bahwa independesi berpengaruh negatif terhadap pencegahan kecurangan, kompetensi berpengaruh negatif terhadap pencegahan kecurangan, pengalaman auditor berpengaruh positif terhadap pencegahan kecurangan, skeptisme profesional berpengaruh positif terhadap pencegahan kecurangan, budaya organisasi berpengaruh positif terhadap pencegahan kecurangan, penerapan kode etik berpengaruh positif terhadap pencegahan kecurangan dan pengendalian internal berpengaruh positif terhadap pencegahan kecurangan

T his study aims to obtain evidence of factors that can prevent fraud. Research conducted by the author uses independent variables, namely competence, independence, auditor experience, professional skepticism, organizational culture, internal control, and the application of a code of ethics. This research is causality research, which explains the cause and effect of the independent variables on the dependent variable. The data of this study were obtained from a survey giving questionnaires to the number of samples used as many as 150 samples. The sampling technique used is nonprobability sampling with purposive sampling method. While the data analysis method used is multiple linear analysis.The results of this study indicate that independence has a negative effect on fraud prevention, competence has a negative effect on fraud prevention, auditor's experience has a positive effect on fraud prevention, professional skepticism has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, the application of a code of ethics has a positive effect on prevention cheating and internal control have a positive effect on fraud prevention.