Aruperes, Christicia Risa and Dr. Roekhudin, (2022) Pengaruh Sikap Skeptisisme Profesional, Interpersonal Skill, Dan Pengetahuan Auditor Terhadap Kemampuan Pendeteksian Fraud (Studi Kasus Pada Perwakilan Bpkp Provinsi Sulawesi Utara). Sarjana thesis, Universitas Brawijaya.
Abstract
Korupsi yang tergolong bentuk fraud masih merupakan permasalahan yang menjadi musuh utama di Indonesia. Sebagai auditor internal pemerintah, BPKP bertanggungjawab untuk melaksanakan pendeteksian fraud. Penelitian ini bertujuan untuk menjelaskan pengaruh sikap skeptisisme profesional, interpersonal skill, dan pengetahuan auditor terhadap kemampuan pendeteksian fraud. Jenis penelitian ini merupakan penelitian eksplanatori. Populasi yang diteliti adalah seluruh auditor pada Perwakilan BPKP Provinsi Sulawesi Utara, yaitu sebanyak 69 auditor. Data dalam penelitian ini dikumpulkan menggunakan metode survei. Data yang telah terkumpul dianalisis menggunakan teknik analisis regresi linier berganda pada SPSS versi 21. Hasil penelitian menunjukkan sikap skeptisisme profesional tidak berpengaruh terhadap kemampuan pendeteksian fraud. Sedangkan interpersonal skill dan pengetahuan auditor berpengaruh positif terhadap kemampuan pendeteksian fraud.
English Abstract
Corruption which is classified as a form of fraud is still a problem that is the main enemy in Indonesia. As the government's internal auditor, BPKP is responsible for carrying out fraud detection. This study aims to explain the effect of professional skepticism, interpersonal skills, and knowledge of auditors on the ability to detect fraud. This research is an explanatory research. The population studied were all auditors at BPKP Representatives of North Sulawesi Province, as many as 69 auditors. The data in this study were collected using a survey method. The data that has been collected was analyzed using multiple linear regression analysis techniques in SPSS version 21. The results showed that professional skepticism had no effect on the ability to detect fraud. While interpersonal skills and knowledge of auditors have a positive effect on the ability to detect fraud
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020195 |
| Uncontrolled Keywords: | Sikap Skeptisisme Profesional, Interpersonal Skill, Pengetahuan Auditor, dan Kemampuan Pendeteksian Fraud, Professional Skepticism, Interpersonal Skill, Knowledge Auditors, and Fraud Detection Capabilities. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jan 2023 03:38 |
| Last Modified: | 25 Jan 2023 03:38 |
| URI: | http://repository.ub.ac.id/id/eprint/196923 |
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