title: PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME  PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN FRAUD
creator: FARIZ MUHAMMAD HAIKAL,  1511031136
subject: HF5601 Accounting
description: Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kompetensi,  Independensi, dan Skeptisisme Profesional Auditor Terhadap Pendeteksian Fraud.  Penelitian ini dilakukan pada auditor di Perwakilan Badan Pengawasan Keuangan  dan Pembangunan (BPKP) sejak Juni-Juli 2017. Jumlah sampel yang diteliti  sebanyak 124 auditor. Pengumpulan data dilakukan dengan menyebarkan  kuesioner dengan menggunakan metode pusposive sampling kepada auditor.  Teknik analisis data dengan menggunakan SPSS 22.0.  Berdasarkan hasil penelitian menunjukkan bahwa (1) kompetensi auditor  berpengaruh positif dan signifikan terhadap pendeteksian fraud, (2) independensi  auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud, (3)  skeptisisme profesional auditor berpengaruh positif dan signifikan terhadap  pendeteksian fraud.  Kata kunci: kompetensi, independensi, skeptisisme profesional, pendeteksian  fraud    ABSTRACT    This research aims to find out the influence of auditor competence, independence,  and professional skepticism to fraud detection.  This research was held on auditors in Representative of State Development Audit  Agency (BPKP) from June to July 2017. The number of samples examined as  many as 124 auditors. The data collection is done by distributing questionnaires  using pusposive sampling method to the auditor. Data analysis technique used is  Statistical Product and Service Solutions (SPSS 22.0)  Based on the results of research shown that (1) auditor comptence have positive  and significant influence to fraud detection, (2) auditor independence have  positive and significant influence to fraud detection, (3) auditor professional  skepticism have positive and significant influence to fraud detection.  Keywords: Competence, independence, professional skepticism, fraud detection
publisher:  FAKULTAS EKONOMI DAN BISNIS
date: 2017-09-20
type: Skripsi
type: NonPeerReviewed
format: text
identifier: http://digilib.unila.ac.id/28437/1/ABSTRACT%20%28ABSTRAK%29.pdf
format: text
identifier: http://digilib.unila.ac.id/28437/2/SKRIPSI%20FULL.pdf
format: text
identifier: http://digilib.unila.ac.id/28437/3/SKRIPSI%20TANPA%20BAB%20PEMBASAN.pdf
identifier:   FARIZ MUHAMMAD HAIKAL, 1511031136  (2017) PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN FRAUD.   FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.     
relation: http://digilib.unila.ac.id/28437/