Skeptisme Profesional, Tipe Kepribadian, Independensi, Dan Pemahaman Pengendalian Internal Terhadap Kemampuan Auditor Eksternal Dalam Pendeteksian Fraud

Rachmawati, Nia (2019) Skeptisme Profesional, Tipe Kepribadian, Independensi, Dan Pemahaman Pengendalian Internal Terhadap Kemampuan Auditor Eksternal Dalam Pendeteksian Fraud. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The auditor must give a commitment to the parties concerned with financial statements that have been made in accordance with the current regulations and consider the actual conditions relating to the business entity acting as an auditor. The auditor must complete the financial statements presented do not contain misstatements, whether caused by errors or fraud (fraud). This study tries to analyze professional skeptism, type of personality, independence, understanding of internal control on the ability of external auditors to fraudulent detection. The number of samples analyzed in this study were 88 auditor’s from 21 Public Accounting Firms recorded in directory 2018 Indonesian Institute of Certified Public Accountants. The sampling technique used is convenience sampling with data analysis technique is Structural Equation Modelling Partial Least Square (SEM-PLS). The results of this study indicate that professional skepticism, independence, understanding of internal control affects the external auditor in detecting fraud. Whereas, personality type does not affect the ability of external auditors in fraud detection. Keywords: Fraud Detection Ability, Professional Skeptism, Type of Personality, Independence, Understanding of Internal Control

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Sep 2019 05:18
Last Modified: 30 Oct 2019 08:49
URI: http://eprints.perbanas.ac.id/id/eprint/4448

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