Pengaruh Akuntansi Forensik, Skeptisme Profesional Auditor dan Pengalaman Audit terhadap Deteksi Fraud

Annisa Rahmawati, . (2021) Pengaruh Akuntansi Forensik, Skeptisme Profesional Auditor dan Pengalaman Audit terhadap Deteksi Fraud. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of forensic auditing, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at the Public Accounting Firm (KAP) in DKI Jakarta and have at least 6 months of experience working at KAP. The data analysis method used multiple linear regression analysis. Partially, the results showed that forensic audit and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1710112196] [Ketua Penguji: Praptiningsih] [Penguji 1: Andi Manggala Putra] [Penguji 2: Pembimbing: Panubut Simorangkir]
Uncontrolled Keywords: Forensic Accounting; Auditor Professional Skepticism; Audit Experience; Fraud; and Fraud Detection
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Annisa Rahmawati
Date Deposited: 10 May 2022 02:28
Last Modified: 10 May 2022 02:28
URI: http://repository.upnvj.ac.id/id/eprint/17321

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