Christhopi Sukma, Sinulingga (2015) PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN TINDAKAN KORUPSI : StudiPada Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitianinibertujuanuntukmengetahuibagaimanapengaruhskeptismeprofesional auditor terhadappendeteksiantindakankorupsidenganmelakukanstudipadaBadanPengawasanKeuangandan Pembangunan PerwakilanProvinsiJawa Barat.Metodepenelitian yang digunakanadalahmetodeasosiatifdenganpendekatankuantitatif.Sedangkanteknikanalisis data menggunakananalisiskoefisienkorelasidananalisiskoefisiendeterminasi. Data yang digunakan dalam penelitian ini adalah data primer.Data berasaldarikuesioner yang dibagikanlangsungkepada Auditor BPKP PerwakilanProvinsiJawa Barat. Hasilpenelitianmenunjukkanbahwaskeptismeprofesional auditor berpengaruhpositifterhadappendeteksiantindakankorupsipada Auditor BPKP PerwakilanProvinsiJawa Barat. This study aims to determine the influence of professional skepticism of auditor against corruption detection by conducting a study on Auditor Representative Supervision of Finance and Development Audit Agency WestJavaProvince. The research method used is associative method with a quantitative approach. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Data that is used on this research is primary data. The data source from questionnaire that direct distribution to Auditor Representative Supervision of Finance and Development Audit Agency WestJavaProvince. The results showed that the professional skepticism of auditor has positive influence on the detection of corruption Auditor Representative Supervision of Finance and Development Audit Agency WestJavaProvince.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA SIN p-2015 ; Pembimbing : I. Aman |
| Uncontrolled Keywords: | skepticme profesional auditor, pendeteksian, fraud, dan pendeteksian tindakan korupsi |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Staf Koordinator 3 |
| Date Deposited: | 07 Aug 2015 08:29 |
| Last Modified: | 07 Aug 2015 08:29 |
| URI: | http://repository.upi.edu/id/eprint/16009 |
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