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.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Registered users only Download (564kB) |
|
|
Text
C O V E R.pdf Restricted to Registered users only Download (1MB) |
|
|
Text
BAB I.pdf Download (199kB) | Preview |
|
|
Text
BAB II.pdf Download (360kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (250kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (686kB) |
|
|
Text
BAB V.pdf Download (249kB) | Preview |
|
|
Text
L A M P I R A N.pdf Restricted to Repository staff only Download (981kB) |
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) |
|---|---|
| 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 |
Actions (login required)
 |
View Item |