Arjuni, Aflaha Bagus (2024) PENGARUH PELATIHAN AUDITOR, BEBAN KERJA, SKEPTISME PROFESIONAL, DAN PENGALAMAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to determine the effect of auditor training, workload, professional skepticism, and experience on the auditor's ability to detect fraud. The population in this research is the entire number of auditors who work at the Banten Province Inspectorate Office, totaling 60 auditors. Meanwhile, in selecting the sample, the researcher used a Purposive sampling, sampling based on certain criteria and considerations. The type of data used in this research is quantitative, while the data source is primary. This research uses field research methods. To collect field data, this research uses a survey method by distributing questionnaires. The statistical method used to test the hypothesis isbootstrappingwith the help of the Smartpld 4 software program. The research results show that the variables of auditor training, workload, professional skepticism and experience have a positive and significant effect on the auditor's ability to detect fraud.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan auditor, beban kerja, skeptisme profesional, dan pengalaman terhadap kemampuan auditor dalam mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh jumlah auditor yang bekerja di Kantor Inspektorat Provinsi Banten yang berjumlah 60 auditor. Sedangkan dalam pemilihan sampel peneliti menggunakan teknik purposive sampling, pengambilan sampel berdasarkan kriteria-kriteria dan petimbangan tertentu. Jenis data yang digunakan dalam penelitian ini yaitu kuantitatif, sedangkan sumber data yaitu primer. Penelitian ini menggunakan metode penelitian lapangan. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survei dengan cara penyebaran kuesioner. Metode statistik yang digunakan untuk menguji hipotesis yaitu bootstraping dengan bantuan program software Smartpls 4. Hasil penelitian menunjukkan bahwa variabel pelatihan auditor, beban kerja, skeptisme professional dan pengalaman berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Aflaha Bagus Arjuni | |||||||||
| Date Deposited: | 02 Oct 2024 15:15 | |||||||||
| Last Modified: | 04 Oct 2024 09:55 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/42660 |
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