(Peer Review + Similarity + Document) Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan

Linda, Indrawati and Cahyono, Dwi and Maharani, Astrid (2019) (Peer Review + Similarity + Document) Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Undiksa.

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Official URL: https://ejournal.undiksha.ac.id/index.php/IJSSB/ar...

Abstract

This study aims to analyze the effect of professional skepticism, auditor independence and fraud cheating training on the auditor's ability to detect fraud. The population in this study is the Auditor who works in the Public Accounting Firm in Malang. The sampling technique in this study uses the Non-Probability Sampling technique with the method used Purposive Sampling which means the sampling technique is based on certain criteria such as: (1) Auditors who work in the Public Accounting Firm in Malang (2) Auditors who have a period minimum 1 year work Calculation of sample determination using Slovin formula with the results of the calculation of 51 respondents. Data processed is primary data through surveys by distributing questionnaires which are then analyzed with SPSS 22 Software, data processed using multiple linear regression analysis to test hypotheses. The results of this study indicate that partially the professional scepticism variable influences the auditor's ability to detect fraud, auditor independence affects the auditor's ability to detect fraud, and fraud audit training does not affect the auditor's ability to detect fraud. Simultaneously professional skepticism, Auditor independence and cheating audit training affect the auditor's ability to detect fraud.

Item Type:	Peer Review
Uncontrolled Keywords:	Professional Skepticism, Auditor Independence, Fraud Audit Training and the Ability of Auditors to Detect Fraud,
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Astrid Maharani
Contact Email Address:	astrid.maharani@unmuhjember.ac.id
Date Deposited:	14 Apr 2022 02:27
Last Modified:	14 Apr 2022 02:27
URI:	http://repository.unmuhjember.ac.id/id/eprint/13502

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