PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN

Setiawan, Indra (2016) PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahi pengaruh sikap skeptisme auditor, profesionalisme auditor dan tekanan anggaran waktu terhadap pendeteksian kecurangan laporan keuangan. Penelitian ini dilakukan pada auditor Kantor Akuntan Publik di Bandung. Metode pengambilan sampel dengan menggunakan teknik probability sampling dengan simple random sampling. Metode uji menggunakan regresi linier berganda dengan uji determinasi (R2) dan uji t. Hasil penelitian menunjukkan bahwa sikap skeptisme auditor dan profesionalisme auditor berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan. Sedangkan tekanan anggaran waktu tidak berpengaruh signifikan terhadap pendeteksian laporan kecurangan laporan keuangan.;---This research aimed to know the influence of auditor skepticism attitude, auditor professionalism and time budget pressure to fraud detection of financial reportment. This research was conducted at auditor of public accounting firm in Bandung. Sampling method using a probability samping with simple random sampling. The test method using multiple linier regression with determination test (R2) and t test. The result showed that auditor skepticism auditor and auditor professionalism has a significant effect on fraud detection of financial statement. While time budget pressure has not a significant effect on fraud detection of financial statement.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA SET p-2016; Pembimbing : I. Rozmita Dewi.
Uncontrolled Keywords: Skeptisme Auditor, Profesionalisme Auditor, Tekanan Anggaran Waktu, Pendeteksian Kecurangan Laporan Keuangan, Auditor Skepticism Attitude, Auditor Profesionalism, Time Budget Pressure, Fraud Detection of Financial Reportment.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 28 Aug 2017 06:00
Last Modified: 28 Aug 2017 06:00
URI: http://repository.upi.edu/id/eprint/25218

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