Pengaruh Skeptisisme Profesional Auditor, Kompetensi Auditor, dan Pengalaman Auditor Terhadap Pendeteksian Kecurangan (Survei Pada Kantor Akuntan Kota Palembang)
نویسندگان
چکیده
ABSTRAK Penelitian ini merupakan penelitian auditing, yang menjadi focus permasalahan dalam adalah apakah varibael skeptisisme professional auditor, kompetensi auditor dan pengalaman berpengaruh terhadap pendeteksian kecurangan pada Kantor Akuntan Publik di kota Palembang. Adapun tujuan khusus untuk mengetahui secara rinci pengaruh dari masing-masing variable yaitu memiliki bekerja (KAP) Kota Asosiatif jenis digunakan bertujuan menghubungkan antar mencari pengaruhnya. Data primer dengan teknik pengumpulan data kuesioner. Kuesioner dibagiakan kepada KAP menggunakan metode purposive sampling. Metode analisis meliputi kuantitatif langkah sebagai berikut, melakukan uji validitas reabilitas kuesioner, normalitas, asumsi klasik, hipotesis analilisi regresi berganda. Hasil menunjukan bahwa semua mempengaruhi Besarnya tersebut sebesar 34,80% sedangkan sisanya dipengarauhi factor lain diluar penelitian. Kata Kunci: Skeptisisme Profesional, Kompetensi, Pengalaman Auditor, Pendeteksian Kecurangan ABSTRACT This research was an auditing research, which the of problem in this study is whether variables skepticism, competence and experience affect detection fraud at Public Accounting Firm The specific purpose to determine detail effect each variable, namely experience, have influence on auditors working Firms Palembang City. Associative a type used aims connect between look for their influence. Primary with collection techniques questionnaire. Questionnaires were distributed using sampling method. analytical method includes quantitative following steps, conducting validity reliability tests questionnaire, normality tests, classical assumption hypothesis testing multiple regression analysis tests. results show that all variables, magnitude 34.80% while rest influenced by other factors outside study. Keywords: Professional Skepticism, Competence, Auditor Experience, Fraud Detection
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ژورنال
عنوان ژورنال: Jurnal Media Wahana Ekonomika
سال: 2022
ISSN: ['1693-4091', '2622-1845']
DOI: https://doi.org/10.31851/jmwe.v19i2.8942