Pengaruh Pengalaman Audit, Independensi, Dan Skeptisisme Profesional Auditor Terhadap Pendeteksian Fraud Dengan Tekanan Waktu Sebagai Variabel Moderasi (Studi Empiris Pada Bpk Ri Dan Bpkp Perwakilan Provinsi Kalimantan Selatan

Maulida, Kemala (2021) Pengaruh Pengalaman Audit, Independensi, Dan Skeptisisme Profesional Auditor Terhadap Pendeteksian Fraud Dengan Tekanan Waktu Sebagai Variabel Moderasi (Studi Empiris Pada Bpk Ri Dan Bpkp Perwakilan Provinsi Kalimantan Selatan. Sarjana thesis, Universitas Brawijaya.

Abstract

Pandemi Covid-19 merupakan kejadian luar biasa yang memaksa masyarakat dan pemerintah melakukan kenormalan baru. Hal ini menimbulkan ketidakpastian situasi yang membuat potensi fraud menjadi lebih tinggi. Tujuan dari penelitian ini adalah untuk memprediksi dan menjelaskan pengaruh pengalaman audit, independensi, skeptisisme profesional terhadap pendeteksian fraud dan tekanan waktu sebagai pemoderasi. Jenis penelitian ini adalah penelitian eksplanatori. Populasi yang diteliti adalah auditor di Kantor BPK RI dan BPKP Perwakilan Provinsi Kalimantan Selatan dengan sampel penelitian sebanyak 85 responden. Teknik pengumpulan data menggunakan metode survei. Hasil penelitian menunjukkan bahwa pengalaman audit dan skeptisisme profesional berpengaruh positif terhadap pendeteksian fraud, independensi tidak berpengaruh terhadap pendeteksian fraud, dan tekanan waktu tidak memoderasi pengaruh pengalaman audit, independensi, skeptisisme profesional terhadap pendeteksian fraud.

English Abstract

The Covid-19 pandemic is an extraordinary event that forces the public and the government to carry out a new normal. This raises the uncertainty of the situation which makes the potential for fraud higher. The purpose of this study is to predict and explain the effect of audit experience, independence, professional skepticism on fraud detection and time pressure as moderating. This type of research is explanatory research. The population studied were auditors at the BPK RI and BPKP Representatives Office of South Kalimantan Province with a research sample of 85 respondents. Data collection techniques using survey methods. The results showed that audit experience and professional skepticism had a positive effect on fraud detection, independence had no effect on fraud detection, and time pressure did not moderate the effect of audit experience, independence, professional skepticism on fraud detection.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020274
Uncontrolled Keywords: Pengalaman Audit, Independensi, Skeptisisme Profesional, Pendeteksian Fraud, Tekanan Waktu, Audit Experience, Independence, Professional Skepticism, Fraud Detection, Time Pressure
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 21 Jan 2022 03:33
Last Modified: 23 Feb 2022 07:32
URI: http://repository.ub.ac.id/id/eprint/188629
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