Handayani, Made Ari (2025) PENGARUH KUALITAS AUDITOR DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the effect of auditor quality and internal control on fraud prevention, and to examine the role of auditor professional skepticism as a mediating variable at the Banten Province Representative Supreme Audit Agency. Fraud prevention is a crucial issue in the world of public sector auditing because it can damage the integrity of institutions and reduce public trust. This study uses a quantitative approach with a survey method through a questionnaire. The sample used was 50 auditors with purposive sampling technique. Data analysis was performed using multiple linear regression and mediation tests with the Sobel test approach. The results showed that auditor professional skepticism proved to play a role as a mediating variable in the relationship between auditor quality and internal control on fraud prevention. Auditors who have high quality and work in a strong internal control system tend to develop a higher skepticism, which ultimately increases their effectiveness in detecting and preventing fraud. This study suggests that public audit institutions continue to improve the quality of auditors through continuous training and strengthen the organization's internal control system. The use of mixed methods in future research is also recommended to obtain more comprehensive data and deepen the understanding of auditor behavior in dealing with fraud risks.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh kualitas auditor dan pengendalian internal terhadap pencegahan fraud, serta untuk menguji peran skeptisme profesional auditor sebagai variabel mediasi pada Badan Pemeriksa Keuangan Perwakilan Provinsi Banten. Pencegahan fraud merupakan isu krusial dalam dunia audit sektor publik karena dapat merusak integritas lembaga dan mengurangi kepercayaan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner. Sampel yang digunakan sebanyak 50 auditor dengan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dan uji mediasi dengan pendekatan Sobel test. Hasil peneliitan menunjukkan bahwa skeptisme profesional auditor terbukti berperan sebagai variabel mediasi dalam hubungan antara kualitas auditor dan pengendalian internal terhadap pencegahan fraud. Auditor yang memiliki kualitas tinggi dan bekerja dalam sistem pengendalian internal yang kuat cenderung mengembangkan sikap skeptis yang lebih tinggi, yang pada akhirnya meningkatkan efektivitas dalam mendeteksi dan mencegah fraud. Penelitian ini menyarankan agar lembaga audit publik terus meningkatkan kualitas auditor melalui pelatihan berkelanjutan dan memperkuat sistem pengendalian internal organisasi. Penggunaan metode campuran (mixed methods) dalam penelitian selanjutnya juga dianjurkan guna memperoleh data yang lebih komprehensif dan memperdalam pemahaman terhadap perilaku auditor dalam menghadapi risiko fraud. | |||||||||
| Uncontrolled Keywords: | Auditor Quality, Internal Control, Professional Skepticism, Fraud Prevention, Auditor Kualitas Auditor, Pengendalian Internal, Skeptisme Profesional, Pencegahan Fraud, Auditor Publik | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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. Made Ari Handayani | |||||||||
| Date Deposited: | 20 May 2025 07:18 | |||||||||
| Last Modified: | 20 May 2025 07:18 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/48856 |
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