Asrayadi, Asrayadi (2016) PENGARUH SKEPTISISME PROFESIONAL AUDITOR, PENGALAMAN, INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN (FRAUD DETECTION). Masters thesis, Universitas Lampung.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh skeptisisme profesional auditor, pengalaman, independensi terhadap pendeteksian kecurangan. Penelitian ini dilakukan dengan metode survey untuk auditor yang sudah sertifikasi funsional auditor yang bekerja di BPKP Perwakilan Provinsi Lampung, Inspetorat Propinsi Lampung, Inspetorat Kota Bandar Lmpung, Inspetorat Kota Metro, Inspektorat Kabupaten Lampung Tengah, Inspetotrat Kabupaten Pringsewu dan Inspektorat Kabupaten Lampung Selatan. Hasil pengujian hipotesis menunjukkan bahwa skeptisisme profesional auditor, pengalaman, independensi berpengaruh positif terhadap pendeteksian kecurangan. Kata kunci: Skeptisisme Profesional auditor, pengalaman, indepemdesi, pendeteksian kecurangan (fraud detection) The purpose of this study was to determine the influence of the auditor's professional skepticism, experience, independence of the fraud detection. This research was conducted by survey method for auditors already certified funsional auditors working in BPKP Representative Lampung, Lampung Provincial Inspectorate, Inspectorate of Bandar Lmpung, Metro State Inspectorate, the Inspectorate of Central Lampung regency, Pringsewu District Inspectorate and the Inspectorate of South Lampung regency. Hypothesis testing results indicate that the auditor's professional skepticism, experience, independence, positive effect on the detection of fraud. Key words: auditor's professional skepticism, experience, independence, fraud detection
| Item Type: | Thesis (Masters) |
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| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 457547 . Digilib |
| Date Deposited: | 19 Feb 2016 07:04 |
| Last Modified: | 19 Feb 2016 07:04 |
| URI: | http://digilib.unila.ac.id/id/eprint/21062 |
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