CIKAL PRAWINA, ANNISA (2023) Pengaruh Narsisme Klien, Skeptisisme Profesional dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to prove the relationship between client narcissism, professional skepticism and auditor mindset on fraud risk assessment. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with minimum position criteria as senior auditors with more than 3 years of experience as auditors are used as research samples. The number of samples used were 94 auditors. The data source of this research is primary data. As for data collection techniques with the method of distributing questionnaires with multiple linear regression analysis method. From the SPSS ver.25 test, the results showed that: 1) client narcissism had no effect on fraud risk assessment, 2) professional skepticism had a positive and significant effect on fraud risk assessment and 3) auditor mindset had a positive and significant effect on fraud risk assessment.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor UZLIAWATI, LIA 197611072002122001 Thesis advisor SABARUDDINSAH, SABARUDDINSAH 197701292008121001
Additional Information:	Penelitian ini bertujuan untuk membuktikan hubungan antara narsisme klien, skeptisisme professional dan pola pikir auditor terhadap penilaian risiko kecurangan. Pada penelitian ini auditor yang bekerja di Kantor Akuntan Publik Wilayah Jakarta dengan kriteria minimal jabatan sebagai auditor senior dengan pengalaman bekerja sebagai auditor lebih dari 3 tahun dijadikan sebagai sampel penelitian. Jumlah sampel yang digunakan sebanyak 94 auditor. Sumber data penelitian ini adalah data primer. Adapun teknik pengumpulan data dengan metode penyebaran kuisioner dengan metode analisis regresi linear berganda. Dari pengujian spss ver.25, hasil penelitian menunjukkan bahwa: 1) narsisme klien tidak berpengaruh terhadap penilaian risiko kecurangan, 2) Skeptisisme profesional berpengaruh positif dan signifikan terhadap penilaian risiko kecurangan dan 3) Pola pikir auditor berpengaruh positif dan signifikan terhadap penilaian risiko kecurangan.
Uncontrolled Keywords:	Fraud Risk Assessment, Client Narcissism, Professional Skepticism, Auditor Mindset Penilaian Risiko Kecurangan, Narsisme Klien, Skeptisisme Profesional, Pola Pikir Auditor
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Prawina Annisa Cikal
Date Deposited:	30 Aug 2023 14:57
Last Modified:	31 Oct 2023 11:37
URI:	http://eprints.untirta.ac.id/id/eprint/29088

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