?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+INDEPENDENSI%2C+INTEGRITAS%2C+AKUNTABILITAS%2C%0D%0APELATIHAN+AUDITOR%2C+DAN+SIKAP+SKEPTISISME+TERHADAP%0D%0AKEMAMPUAN+AUDITOR+DALAM+MENDETEKSI+KECURANGAN+(STUDI%0D%0AEMPIRIS+PADA+KANTOR+AKUNTAN+PUBLIK+DI+WILAYAH+SUMATERA%0D%0ABAGIAN+SELATAN)&rft.creator=%09Meidiah%2C++Islamiati%09&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+independensi%2C+integritas%2C%0D%0Aakuntabilitas%2C+pelatihan+auditor+dan+skeptisisme+profesional+terhadap+kemampuan%0D%0Aauditor+dalam+mendeteksi+kecurangan.+penelitian+ini+menggunakan+37+sampel.%0D%0APengambilan+sampel+dalam+penelitian+ini+menggunakan+convenience+sampling+dan%0D%0Amenggunakan+analisis+regresi+linier+berganda+sebagai+alat+analisisnya.+penelitian+ini%0D%0Amenggunakan+empat+variabel+independen+untuk+mencapai+tujuan+tersebut%2C+yaitu%3A%0D%0Aindependensi%2C+integritas%2C+akuntabilitas%2C+pelatihan+auditor+dan+skeptisisme+profesional.%0D%0Asedangkan+variabel+terikat+yang+digunakan+adalah+kemampuan+mendeteksi+kecurangan.%0D%0Apenelitian+ini+dilakukan+dengan+menggunakan+data+primer.+Pengumpulan+data+dilakukan%0D%0Adengan+metode+survei+yaitu+dengan+menyebarkan+daftar+pertanyaan+(survei)+kepada%0D%0Aresponden+yang+bertugas+di+KAP+di+sumatera+Bagian+Selatan.+Hasil+penelitian+ini%0D%0Amembuktikan+bahwa+pelatihan+auditor+berpengaruh+positif+terhadap+kemampuan+auditor%0D%0Adalam+mendeteksi+kecurangan.+Namun+independensi%2C+integritas%2C+akuntabilitas+dan%0D%0Askeptisisme+profesional+tidak+berpengaruh+terhadap+kemampuan+auditor+dalam%0D%0Amendeteksi+kecurangan.%0D%0AKata+Kunci%3A+Independensi%2C+Integritas%2C+Akuntabilitas%2C+Pelatihan+Auditor%2C%0D%0ASkeptisisme+Profesional%2C+FrauThis+research+aims+to+determine+the+influence+of+independence%2C+integrity%2C+accountability%2C%0D%0Aauditor+training+and+professional+skepticism+on+the+auditor's+ability+to+detect+fraud.+This%0D%0Aresearch+used+37+samples.+Sampling+in+this+research+used+convenience+sampling+and%0D%0Aused+multiple+linear+regression+analysis+as+an+analysis+tool.+This+research+uses+four%0D%0Aindependent+variables+to+achieve+this+goal%2C+namely%3A+independence%2C+integrity%2C%0D%0Aaccountability%2C+auditor+training+and+professional+skepticism.+while+the+dependent%0D%0Avariable+used+is+the+ability+to+detect+fraud.+This+research+was+conducted+using+primary%0D%0Adata.+Data+collection+was+carried+out+using+a+survey+method%2C+namely+by+distributing+a%0D%0Alist+of+questions+(survey)+to+respondents+who+served+at+KAP+in+Southern+Sumatra.+The%0D%0Aresults+of+this+research+prove+that+auditor+training+has+a+positive+effect+on+the+auditor's%0D%0Aability+to+detect+fraud.+However%2C+independence%2C+integrity%2C+accountability+and%0D%0Aprofessional+skepticism+do+not+affect+the+auditor's+ability+to+detect+fraud.%0D%0AKeyword%3A+Independence%2C+Integrity%2C+Accountability%2C+Auditor+Training%2C+Professional%0D%0ASkepticism%2C+Fraudd%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-06-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87216%2F4%2Fabstrak.%2520-%2520Meidiah%2520Islamiati.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87216%2F2%2Fskripsi%2520full%2520tanpa%2520bab%25204%2520dan%2520lampiran%2520-%2520Meidiah%2520Islamiati.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87216%2F3%2Fskripsi%2520Tanpa%2520bab%2520pembahsan%2520%2520-%2520Meidiah%2520Islamiati.pdf&rft.identifier=+++Meidiah%2C+Islamiati+++(2024)+PENGARUH+INDEPENDENSI%2C+INTEGRITAS%2C+AKUNTABILITAS%2C+PELATIHAN+AUDITOR%2C+DAN+SIKAP+SKEPTISISME+TERHADAP+KEMAMPUAN+AUDITOR+DALAM+MENDETEKSI+KECURANGAN+(STUDI+EMPIRIS+PADA+KANTOR+AKUNTAN+PUBLIK+DI+WILAYAH+SUMATERA+BAGIAN+SELATAN).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87216%2F