Pengaruh Akuntansi Forensik, Audit Investigatif, dan Skeptisme Profesional Terhadap Pengungkapan Fraud Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi

Wafi Karami, Muhammad (2024) Pengaruh Akuntansi Forensik, Audit Investigatif, dan Skeptisme Profesional Terhadap Pengungkapan Fraud Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi. Master thesis, Universitas sultan ageng tirtayasa.

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Abstract

This research aims to determine the influence of forensic accounting, investigative auditing and professional skepticism with spiritual intelligence as a moderating variable. This research is a type of quantitative research, data was collected using a questionnaire method which was distributed to the Office of the Banten Province Representative Financial and Development Supervisory Agency. The method used was purposive sampling with a total sample of 64 research data. The analysis method used is statistical and descriptive with analytical tools. Structural Equation Modeling (SEM) via Partial Least Square (PLS). Statistics and descriptive data are used as analytical techniques with the aim of explaining or providing demographic information on research respondents. PLS is used to assess the outer model or measurement model and assess the inner model or structural model. The results of this research show that forensic accounting, investigative auditing and professional skepticism have an influence on fraud disclosure. Spiritual intelligence can moderate forensic accounting and investigative auditing on fraud disclosures, but cannot moderate professional skepticism towards disclosures.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ismaya Hasanudin, Agus	197710232002121001
Thesis advisor	Mulyadi, Roza	198202212014041001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh akuntansi forensik, audit investigative dan skeptisme profesional dengan kecerdasan spiritual sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan metode kuesioner yang disebar kepada Kantor Badan Pengawas Keuangan dan Pembangunan Perwakilan Provinsi Banten. Metode yang digunakan adalah purposive sampling dengan total sampel 64 data penelitian. Metode analisi yang digunakan adalah statistik dan deskriptif dengan alat analisis. Structural Equation Modelling (SEM) melalui Partial Least Square (PLS). Statistik dan deskriptif digunakan sebagai teknik analisis dengan tujuan untuk menjelaskan atau memberikan informasi demografi responden penelitian. PLS digunakan untuk Menilai Outer Model atau Measurement Model dan Menilai Inner Model atau Structural Model. Hasil dari peneltian ini menunjukkan akuntansi forensik, audit investigatif dan skeptisme professional berpengaruh terhadap pengungkapan fraud. Kecerdasan spiritual dapat memoderasi akuntansi forensik dan audit investigatif terhadap pengungkapan fraud, namun tidak dapat memoderasi skeptisme professional terhadap pengungkapan fraud.

Uncontrolled Keywords:

Accounting Forensic, audit Investigative, Skepticsm Professional, Disclosuring Fraud, Spiritual Intelligence Akuntansi Forensik, Audit Investigatif, Skeptisme Profesional, Pengungkapan Fraud, Kecerdasan Spiritual

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Muhammad Wafi Karami

Date Deposited:

04 Jun 2024 11:42

Last Modified:

04 Jun 2024 11:42

URI:

http://eprints.untirta.ac.id/id/eprint/35736

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