Agustina, Fauzia (2021) Skeptisisme Profesional Auditor dan Pendeteksian Fraud: Studi pada Inspektorat Jenderal Kementerian Pendidikan dan Kebudayaan. Magister thesis, Universitas Brawijaya.
Abstract
"Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, pengalaman, dan tekanan waktu audit terhadap kemampuan pendeteksian fraud dengan menggunakan mediasi skeptisisme profesional dalam konteks auditor internal sektor publik. Data penelitian diperoleh melalui kuesioner pada 173 auditor Inspektorat Jenderal Kementerian Pendidikan dan Kebudayaan. Teknik analisis data pada penelitian ini menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa pengalaman auditor dan skeptisisme profesional berpengaruh positif terhadap kemampuan pendeteksian fraud. Sedangkan kompetensi, independensi dan tekanan waktu audit tidak berpengaruh terhadap kemampuan pendeteksian fraud. Selanjutnya variabel kompetensi, independensi dan pengalaman berpengaruh positif terhadap skeptisisme profesional, sedangkan variabel tekanan waktu audit berpengaruh negatif terhadap skeptisisme profesional. Penerapan skeptisisme profesional terbukti sebagai variabel mediasi pengaruh kempetensi, independensi, pengalaman dan tekanan waktu audit terhadap kemampuan pendeteksian fraud auditor. Hasil penelitian ini memberikan masukan mengenai pentingnya penerapan skeptisisme profesional dalam meningkatkan kemampuan pendeteksian fraud. Kata kunci: kompetensi, independensi, pengalaman, tekanan waktu audit, skeptisisme profesional, pendeteksian fraud "
English Abstract
Fauzia Agustina: Master Program in Accounting, Faculty of Economics and Bussiness, Brawijaya University, 2021. Auditor’s Professional Skepticism and Fraud Detection: A Study of the Inspectorate General of Ministry of Education and Culture. Head of Advisory Commission: Drs. Nurkholis, M.Bus., (Acc)., Ph.D., Ak., CA. Member of Advisory Commission: Dr. Mohamad Khoiru Rusydi, M.Ak., BKP., Ak., CA. This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection ability with the mediation of professional skepticism in the context of public sector internal auditors. The research data were obtained through a questionnaire on 173 auditors of the Inspectorate General of Ministry of Education and Culture. The result of the analysis using Partial Least Squares indicate that competence, independence, and audit time pressure do not affect fraud detection ability, but auditor’s experience and professional skepticism positively influence fraud detection. Furthermore, competence, independence, and experience have a positive effect on professional skepticism, but audit time pressure negatively affect professional skepticism. In addition, the application of professional skepticism is able to mediate the effect of competency, independency, experience, and audit time pressure on fraud detection ability. The findings suggest the importance of professional skepticism in increasing fraud detection ability. Keywords: competence, independence, experience, audit time pressure, professional skepticism, fraud detection
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 657 |
| Uncontrolled Keywords: | kompetensi, independensi, pengalaman, tekanan waktu audit, skeptisisme profesional, pendeteksian fraud |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username verry |
| Date Deposited: | 23 Oct 2021 07:50 |
| Last Modified: | 10 Oct 2024 01:24 |
| URI: | http://repository.ub.ac.id/id/eprint/185465 |
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