Aulia, Villa (2019) Pengaruh Independensi, Pengalaman Audit, Dan Tipe Kepribadian Terhadap Skeptisisme Profesional Dan Kemampuan Auditor Dalam Mendeteksi Fraud (Studi Empiris Pada Kap Big Four Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan menguji pengaruh independensi, pengalaman audit dan tipe kepribadian terhadap skeptisisme profesional dan kemampuan auditor dalam mendeteksi fraud. Model Hurtt, Eining, dan Plumlee (2010) digunakan untuk mengklasifikasikan auditor sebagai skeptis tinggi atau rendah. Myers Briggs Type Indicator (MBTI) digunakan untuk mengklasifikasikan auditor dengan kepribadian ST (Sensing-Thinking) dan NT (Intuitive-Thinking) atau tipe lainnya. Kemampuan mendeteksi fraud diukur dari gejala-gejala kecurangan Fullerton dan Durtschi (2004). Responden dalam penelitian ini disebarkan melalui kuesioner yang dibagikan kepada 120 auditor yang bekerja di Kantor Akuntan Publik Big Four Indonesia. Data dikumpulkan menggunakan teknik convenience sampling. Analisis data untuk uji hipotesis dilakukan dengan Partial Alat yang digunakan untuk menganalisis hipotesis menggunakan Partial Least Square (PLS) dengan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa independensi dan tipe kepribadian berpengaruh terhadap skepstisisme profesional, sedangkan pengalaman audit tidak berpengaruh terhadap skeptisisme profesional. Pengalaman audit dan skeptisisme profesional berpengaruh terhadap kemampuan auditor dalam mendeteksi fraud, sedangkan independensi dan tipe kepribadian tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi fraud. Nilai Rsquare untuk kemampuan auditor mendeteksi kecurangan adalah 10,6% dan skeptisisme profesional adalah 72%.
English Abstract
The aim of this study is to examine the influence of independence, audit experience, and types of personality on the professional skepticism and fraud detection ability of external auditors. The model by Hurtt, Eining, dan Plumlee (2010) was used to classify auditors as having either high or low skepticism. The Myers-Briggs Type Indicator (MBTI) was used for classify auditors as having personality types of ST (Sensing-Thinking), NT (Intuitive-Thinking), or others. Ability to detect fraud was measured by fraud symptoms by Fullerton and Durtschi (2004). Respondents for this study were obtained through questionnaires distributed to 120 auditors who work at Indonesian Big Four Public Accountant Offices. Data were collected using the convenience sampling technique. The tool used to analyze the hypothesis is Partial Least Square (PLS) with the SmartPLS application. The results of this study showed that independence and types of personality affected professional skepticism; audit experience did not affect professional skepticism; audit experience and professional skepticism affected the fraud detection ability of auditors; and independence and types of personality did not affect the fraud detection ability of auditors. The adjusted R-squared value for fraud detection ability of auditors is 10.6% and for professional skepticism is 72%.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/390/051907948 |
| Uncontrolled Keywords: | Independensi, Pengalaman Audit, Tipe Kepribadian, Skeptisisme Profesional, Kemampuan Auditor dalam Mendeteksi Fraud, Independence, Audit Experience, Types of Personality, Professional Skepticism and Fraud Detection Ability of Auditor. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 06 Sep 2020 02:11 |
| Last Modified: | 06 Sep 2020 02:12 |
| URI: | http://repository.ub.ac.id/id/eprint/174384 |
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