Pengaruh Gender, Skeptisisme Profesional, Independensi, Beban Kerja, Pengalaman terhadap Kemampuan Auditor di Batam dalam Mendeteksi Kecurangan

Utama, Yolanda Vista (2019) Pengaruh Gender, Skeptisisme Profesional, Independensi, Beban Kerja, Pengalaman terhadap Kemampuan Auditor di Batam dalam Mendeteksi Kecurangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gender, skeptisisme profesional, independensi, beban kerja, dan pengalaman terhadap kemampuan auditor di Batam dalam mendeteksi kecurangan. Data yang digunakan adalah data primer dari penyebaran kuesioner yang dibagikan kepada auditor yang bekerja di Kantor Akuntan Publik. Sampel dalam penelitian ini sebanyak 57 responden dari 7 Kantor Akuntan Publik di Batam. Pengujian yang dilakukan terdiri atas uji deskriptif, uji kualitas data, uji asumi klasik, dan uji hipotesis. Hasil penelitian studi menunjukkan bahwa variabel gender, skeptisisme profesional, independensi, beban kerja, dan pengalaman auditor berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. ********************************************************************** This study aimed to analyze the influence of gender, professional skepticism, independece workload, and experience, on ability of auditors in Batam to detect fraud. This study used primary data in the form of a questionnaire distributed to the auditor in public accounting firms. The sample in this study were 57 respondents from 7 public accounting firms. This study used a quantitative approach to the descriptive test, classical assumption test, and hypothesis test. Result showed that the variable gender, professional skepticism, independence, workload, and experience of auditor have significant effect on ability to detect fraud.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 20
Uncontrolled Keywords: gender, professional skepticism, independence, workload, experience, ability of auditors to detect fraud
Subjects: H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 12:16
Last Modified: 05 Oct 2020 09:09
URI: http://repository.uib.ac.id/id/eprint/2007

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