Ilham, Muhammad (2023) PENGARUH PROFESIONALISME DAN TIME BUDGET PRESSURE TERHADAP PENDETEKSIAN KECURANGAN DENGAN PELATIHAN AUDIT KECURANGAN SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study was to determine the effect of professionalism and time budget pressure on fraud detection with fraud audit training as a moderating variable. This research method uses quantitative methods. This study uses primary data by collecting data using a questionnaire. The sample in this study were auditors who worked at the Banten Provincial Inspectorate, Serang City Inspectorate, and Serang District Inspectorate, with a total of 82 respondents. Data analysis using Structural Equation Model (SEM) using WarpPLS 7.0. The results of the analysis using WarpPLS show that the variables of professionalism, time budget pressure, and moderation of fraud audit training can explain the fraud detection variable of 36.1% while the remaining 63.9% is explained by other variables not included in the model. The results of hypothesis testing show that professionalism has a positive effect on fraud detection, time budget pressure has a positive effect on fraud detection, fraud audit training strengthens the effect of professionalism on fraud detection, fraud audit training cannot moderate the effect of time budget pressure on fraud detection.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian untuk mengetahui pengaruh profesionalisme dan time budget pressure terhadap pendeteksian kecurangan dengan pelatihan audit kecurangan sebagai variabel moderasi. Metode penelitian ini menggukan metode kuantitatif. Penelitian ini menggunakan data primer dengan pengumpulan data menggunakan kuesioner. Sampel pada penelitian ini adalah auditor yang bekerja di Inspektorat Provinsi Banten, Inspektorat Kota Serang, dan Inspektorat Kabupaten Serang ,dengan jumlah responden sebanyak 82 orang. Analisis data menggunakan Structural Equation Model (SEM) dengan menggunakan WarpPLS 7.0. Hasil analisis menggunakan WarpPLS menunjukkan bahwa variabel profesionalisme, time budget pressure, dan moderasi pelatihan audit kecurangan dapat menjelaskan variabel pendeteksian kecurangan sebesar 36,1% sedangkan sisanya 63,9% dijelaskan oleh variabel lain yang tidak terdapat dalam pada model. Hasil pengujian hipotesis, diketahui profesionalisme berpengaruh positif terhadap pendeteksian kecurangan, time budget pressure berpengaruh positif terhadap pendetiksian kecurangan, pelatihan audit kecurangan memperkuat pengaruh profesionalisme terhadap pendeteksian kecurangan, pelatihan audit kecurangan tidak dapat memoderasi pengaruh time budget pressure terhadap pendeteksian kecurangan. | |||||||||
| Uncontrolled Keywords: | Professionalism, Time Budget Pressure, Fraud Audit Training, Fraud Detection Profesionalisme, Time Budget Pressure, Pelatihan Audit Kecurangan, Pendeteksian Kecurangan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Muhammad Ilham | |||||||||
| Date Deposited: | 31 Oct 2023 10:36 | |||||||||
| Last Modified: | 31 Oct 2023 11:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29117 |
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