Salma Nabilah Zahro, . (2024) FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (71kB) |
|
Text
AWAL.pdf Download (2MB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (4MB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (13MB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (3MB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (10MB) |
|
Text
BAB 5.pdf Download (1MB) |
|
Text
DAFTAR PUSTAKA.pdf Download (3MB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (141kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (5MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (11MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (327kB) |
Abstract
This research is a quantitative study which aims to see the effects of auditor experience, professional skepticism, auditor workload, and whistleblowing system on the auditor's ability to detect fraud. This research was conducted on auditors who work at the Public Accounting Firm (KAP) in the South Jakarta area. This research used a purposive sampling technique and obtained 120 auditors as respondents. Research data was tested using Structural Equation Modeling (SEM) with SmartPLS 3.2.9 software and a significance level of 5% (0.05). The results obtained from the test show that auditor experience and professional skepticism have a positive and significant effects on the auditor's ability to detect fraud. Meanwhile, the auditor workload and whistleblowing system have no effects on the auditor's ability to detect fraud.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112087] [Pembimbing: Donny Maha Putra] [Penguji 1: Satria Yudhia Wijaya] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | Auditor Experience, Professional Skepticism, Auditor Workload, Whistleblowing System, dan Auditor’s Ability to Detect Fraud |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Salma Nabilah Zahro |
| Date Deposited: | 21 Mar 2024 03:11 |
| Last Modified: | 21 Mar 2024 03:11 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28141 |
Actions (login required)
 |
View Item |