Yolanda, Selvianti (2023) PENGARUH BEBAN KERJA, TIPE KEPRIBADIAN TERHADAP FRAUD DETECTION DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of workload and personality type on fraud detection with professional skepticism as a moderating variable. This research is a research using quantitative methods with the aim of analyzing the causality relationship used to explain the independent variables, namely, workload, personality type to the independent variable, namely, fraud detection. The population in this study uses the population of internal auditors who work in the Inspectorate of Banten Province, Serang City and Serang Regency. While the sample used is an auditor who is in the Inspectorate of Banten Province, Serang City and Serang Regency, with a total of 80 respondents. Data analysis, and discussion of the hypotheses that have been described previously. The results of hypothesis testing and discussion of the hypothesis testing were statistically tested using the WarpPLS 7.0 software processing program. The data used in this study is primary data using a questionnaire. The results of testing the hypothesis show that workload has a positive effect on fraud detection. Personality type has a positive effect on fraud detection. Professional skepticism influences and strengthens the workload on fraud detection. professional skepticism influences and strengthens personality types towards fraud detection.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja dan tipe kepribadian terhadap fraud detection dengan skeptisisme profesional sebagai variabel moderasi. Penelitian ini adalah penelitian dengan menggunakan metode kuantitatif dengan tujuan untuk menganalisa hubungan kausalitas yang digunakan untuk menjelaskan variabel independen yaitu, beban kerja, tipe kepribadian terhadap variabel independen yaitu, fraud detection. Populasi pada penelitian ini menggunakan populasi auditor internal yang bekerja di Inspektorat Provinsi Banten, Kota Serang dan Kabupaten Serang. Sedangkan sampel yang digunakan adalah auditor yang berada di Inspektorat Provinsi Banten, Kota Serang dan Kabupaten Serang, dengan jumlah 80 responden. Analisis data, dan pembahasan dari hipotesis yang sudah dijelaskan sebelumnya. Hasil pengujian hipotesis dan pembahasan terhadap uji hipotesis yang di uji secara statistik dengan menggunakan program pengolahan software WarpPLS 7.0. Data yang digunakan pada penelitian ini ialah data primer menggunakan kuesioner. Hasil pengujian hipotesis diketahui bahwa Beban kerja berpengaruh positif terhadap fraud detection. Tipe Kepribadian berpengaruh positif terhadap fraud detection. skeptisisme profesional berpengaruh dan memperkuat beban kerja terhadap fraud detection. skeptisisme profesional berpengaruh dan memperkuat tipe kepribadian terhadap fraud detection. | |||||||||
| Uncontrolled Keywords: | Workload, Personality Type, Professional Skepticism, Fraud Detection Beban kerja, Tipe Kepribadian, Skeptisisme Profesional, Pendekteksian Kecurangan | |||||||||
| Subjects: | A General Works > AC Collections. Series. Collected works A General Works > AC Collections. Series. Collected works |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Selvianti Yolanda | |||||||||
| Date Deposited: | 20 Sep 2023 14:08 | |||||||||
| Last Modified: | 20 Sep 2023 14:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29569 |
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