Nasyfa Dwi Putri, Radya (2024) PENGARUH KOMPETENSI AUDITOR, INTEGRITAS AUDITOR, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN FRAUD DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL KONSEKUEN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of auditor competence, auditor integrity and organizational commitment on fraud prevention with financial performance as a consequent variable. This study is a type of quantitative research, the data used is primary data and data collection using questionnaires to obtain information from respondents, namely auditors who work at the Banten Province Inspectorate Office. The analysis method used is SPSS Version 25. The results of this study are 1) Auditor competence has a significant positive effect on fraud prevention. 2) Auditor integrity has a significant positive effect on fraud prevention. 3) Organizational commitment has a significant positive effect on fraud prevention. 4) Fraud prevention has a positive effect on financial performance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi auditor, integritas auditor dan komitmen organisasi terhadap pencegahan fraud dengan kinerja keuangan sebagai variabel konsekuen. Penelitian ini merupakan jenis penelitian kuantiatif, data yang digunakan menggunakan data primer dan pengumpulan data menggunakan kuesioner untuk memperoleh informasi dari responden yaitu auditor yang bekerja di kantor inspektorat Provinsi Banten. Metode analisis yang digunakan yaitu SPSS Versi 25. Hasil penelitian ini adalah 1) Kompetensi auditor berpengaruh positif signifikan terhadap pencegahan fraud. 2) Integritas auditior berpengaruh positif signifikan terhadap pencegahan fraud. 3) Komitmen organisasi berpengaruh positif signifikan terhadap pencegahan fraud. 4) Pencegahan fraud berpengaruh positif terhadap kinerja keuangan. | ||||||
| Uncontrolled Keywords: | Auditor Competence, Auditor Integrity, Organizational Commitment, Fraud Prevention and Financial Performance. Kompetensi Auditor, Integritas Auditor, Komitmen Organisasi, Pencegahan Fraud dan Kinerja Keuangan. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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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 Radya Nasyfa | ||||||
| Date Deposited: | 03 Mar 2025 02:59 | ||||||
| Last Modified: | 03 Mar 2025 02:59 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47335 |
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