PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING

ARIF, ACHMAD NAZUMAH (2016) PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The ability to detect fraud is a skill or expertise of the auditor to find indications of the fraud. This study aimed to determine the effect of competence, independence and time pressure on the auditor's ability to detect fraud. This research was conducted at Surabaya in 2016. The population of this research is a public accounting firm at area of Surabaya. Respondents in this study were 52 auditors working at public accounting firms at Surabaya. Research using primary data in the form of a questionnaire. Analysis of the data used is PLS (Partial Least Square). The results of this study indicate that the competence, independence and time pressure affect the auditor's ability to detect fraud with professional skepticism as an intervening variable. Keyword: competence, independence, time pressure, professional skepticism, the ability to detect fraud.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 15 Jan 2018 01:48
Last Modified: 15 Jan 2018 01:48
URI: http://eprints.perbanas.ac.id/id/eprint/3147

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