PENGARUH KOMPETENSI, INDEPENDENSI, SKEPTISISME PROFESIONAL DALAM MENDETEKSI KECURANGAN DENGAN TIME PRESSURE SEBAGAI VARIABEL MODERASI (Studi Empiris di Inspektorat Daerah Provinsi Banten)

Risnandi, Boy Roni (2025) PENGARUH KOMPETENSI, INDEPENDENSI, SKEPTISISME PROFESIONAL DALAM MENDETEKSI KECURANGAN DENGAN TIME PRESSURE SEBAGAI VARIABEL MODERASI (Studi Empiris di Inspektorat Daerah Provinsi Banten). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of competence, independence, and professional skepticism on fraud detection with time pressure as a moderating variable in the Regional Inspectorate of Banten Province. The population in this study consisted of all Government Internal Supervisory Apparatus (APIP) in Banten Province, totaling 99 people. The sampling technique used in this study was purposive sampling with a sample size of 80 respondents. Data analysis was conducted using SmartPLS. The results of this study prove that competence, independence, and professional skepticism have a significant effect on the ability to detect fraud, while time pressure does not moderate competence, independence, and professional skepticism in detecting fraud.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Yazid, Helmi	197012182002121001
Thesis advisor	Muchlish, E. Munawar	197509092005011002

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, profesional skeptisisme terhadap deteksi kecurangan (fraud detection) dengan time pressure sebagai variabel moderasi di Inspektorat Daerah Provinsi Banten. Populasi dalam penelitian ini adalah seluruh Aparat Pengawas Internal Pemerintah (APIP) Provinsi Banten sebanyak 99 orang. Teknik sampling dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel responden sebanyak 80 orang. Analisis data menggunakan SmartPLS. Hasil penelitian ini membuktikan bahwa kompetensi, independensi dan skeptisisme profesional berpengaruh signifikan terhadap kemampuan dalam mendeteksi kecurangan, sementara time pressure tidak memoderasi kompetensi, independensi dan skeptisisme profesional dalam mendeteksi kecurangan.

Uncontrolled Keywords:

Competence, Independence, Professional Skepticism, Time Pressure, Fraud Detection. Kompetensi, Independensi, Skeptisisme Profesional, Tekanan Waktu, Deteksi Kecurangan.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

08 Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Boy Roni Risnandi

Date Deposited:

23 Dec 2025 08:20

Last Modified:

23 Dec 2025 08:20

URI:

http://eprints.untirta.ac.id/id/eprint/56901

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