PENGARUH PROFESIONALISME DAN KOMPETENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN FRAUD: Survey terhadap Sektor Pemerintahan di Kota Bandung

Linda, Ratih Armen (2015) PENGARUH PROFESIONALISME DAN KOMPETENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN FRAUD: Survey terhadap Sektor Pemerintahan di Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profesionalisme dan kompetensi auditor internal terhadap pendeteksian fraud. Penelitian ini menggunakan sample auditor dari empat sektor pemerintahan di kota bandung yang berjumlah 28 responden. Penelitian ini menggunakan data primer, yaitu kuesioner dengan metode analisis statistic Spearman Rank untuk menguji hipotesis dan mengetahui hubungan korelasi antara tingkat profesionalisme terhadap pendeteksian fraud dan tingkat kompetensi terhadap pendeteksian fraud. Hasil penelitian ini menunjukkan bahwa tingkat profesionalisme auditor internal pada Instansi yang terdapat di Kota Bandung menunjukan berpengaruh positif sebesar 26.01% dan tingkat kompetensi auditor internal pada Instansi yang terdapat di kota Bandung menunjukan hubungan yang berpengaruh positif yaitu sebesar 28.09%. Kata kunci : Profesionalisme, Kompetensi, Pendeteksian fraud This study aims to determine how the influence of the professionalism and competence of internal auditors to detect fraud. This study uses a sample auditors from four government sectors total is 28 respondent . This study uses primary data, namely a questionnaire with Spearman Rank method of statistical analysis to test hypotheses and determine the correlation between the level of professionalism to the detection of fraud and the level of competence against fraud detection. The results showed that the level of professionalism of internal auditors in the institutions located in Bandung showed a positive effect amounting to 26.01% and the level of competence of internal auditors at institutions located in the city showed a positive effect relationship that is equal to 28.09% Keywords: Professionalism, Competence, Detect fraud

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S_PEA_LIN_p-2015; Pembimbing : I. TB Aman F.
Uncontrolled Keywords: Profesionalisme, Kompetensi, Pendeteksian fraud
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr. Cahya Mulyana
Date Deposited: 19 Oct 2017 07:09
Last Modified: 19 Oct 2017 07:09
URI: http://repository.upi.edu/id/eprint/27545

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