PENGARUH TIME BUDGET PRESSURE, COMPETENCE, PROFESSIONAL SKEPTICISM, DAN PERSONALITY TYPE TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD

Ersa Juwita Hadi Pertiwi, . (2024) PENGARUH TIME BUDGET PRESSURE, COMPETENCE, PROFESSIONAL SKEPTICISM, DAN PERSONALITY TYPE TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the influence of time budget pressure, competence, professional skepticism, and personality type on the ability of auditors to detect fraud. The population in this study consisted of auditors working in Public Accounting Offices in the South Jakarta region. Using the purposive sampling method, 158 samples were obtained. Data analysis with a significance level of 5% was performed using SmartPLS 3.0 software. The study yielded four research findings, namely (1) Time Budget Pressure has a negative effect on Auditor's Ability to Detect Fraud; (2) Competence has a positive effect on Auditor's Ability to Detect Fraud; (3) Professional Skepticism has a positive effect on Auditor's Ability to Detect Fraud; and (4) Personality Type does not have a significant effect on Auditor's Ability to Detect Fraud.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112091] [Pembimbing: Retna Sari] [Penguji 1: Agus Maulana] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Time Budget Pressure, Competence, Professional Skepticism, Personality Type, Auditor’s Ability to Detect Fraud.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ersa Juwita Hadi Pertiwi
Date Deposited: 20 Mar 2024 07:18
Last Modified: 20 Mar 2024 07:18
URI: http://repository.upnvj.ac.id/id/eprint/28753

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