Alfitroh, Bayhaqi Fahrizal (2024) Faktor-Faktor yang Mempengaruhi Auditor dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Studi Pada KAP Kota Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The current economy has developed and the economic development of a country is supported by technology. This development not only has a positive impact but can also be a trap because it can lead to an increase in cases of fraud in companies, organizations and even authorities. Therefore, the external auditor profession is needed to examine every statement in the financial statements. The aim of this research is to determine the influence of independence, professional skepticism, task complexity and understanding of internal control on fraud detection. The sample in this research is auditors who work at the Surabaya City Public Accounting Office using purposive sampling techniques. The sample used was 67 respondents who filled in a questionnaire distributed offline. Data analysis techniques use smartPLS software. The results of this research indicate that the variables of independence and understanding of internal control have an influence on fraud detection. Meanwhile, the variables professional skepticism and task complexity have no effect on fraud detection. Keywords: Independence, professional skepticism, task complexity, understanding internal control, fraud detection
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
Divisions: | Bachelor of Accountancy |
Depositing User: | BAYHAQI FAHRIZAL ALFITROH |
Date Deposited: | 17 May 2024 07:29 |
Last Modified: | 17 May 2024 07:29 |
URI: | http://eprints.perbanas.ac.id/id/eprint/12287 |
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