Galaxi, Rosihan Yunsri (2013) FRAUD RISK ASSESSMENT TERHADAP SKEPTISME PROFESIONAL AUDITOR DAN IMPLIKASINYA TERHADAP PROSEDUR AUDIT YANG EFEKTIF BERBASIS RISIKO. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tujuan penelitian ini adalah untuk mengetahui bagaimana gambaran fraud risk assessment, skeptisme profesional auditor, prosedur audit yang efektif berbasis risiko, bagaimana pengaruh fraud risk assessment terhadap skeptisme profesional auditor dan implikasinya terhadap prosedur audit yang efektif. Studi kasus pada Kantor Akuntan Publik di Kota Bandung. Hipotesis dalam penelitian ini adalah fraud risk assessment berpengaruh terhadap skeptisme profesional auditor dan skeptisme berpengaruh terhadap prosedur audit yang efektif berbasis risiko. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif. Populasi pada penelitian ini adalah auditor junior yang bekerja pada Kantor Akuntan Publik di Kota Bandung. Pengambilan sampel menggunakan judgement/insidential. Data yang digunakan data primer yang dikumpulkan dari hasil kuesioner. Dalam menganalisis data, penelitian ini menggunakan analisis statistik yang bernama korelasi product moment. Dari hasil pengujian didapatkan pengaruh sebesar 77%. Hasil ini menggambarkan bahwa fraud risk assessment mempengaruhi skeptisme profesional auditor sebesar 77%. Dan sebesar 76,21% pengaruh skeptisme profesional auditor terhadap prosedur audit yang efektif berbasis risiko Kata kunci: fraud risk assessment, Skeptisme profesional auditor, Prosedur audit yang efektif berbasis risiko The purpose of this study was to determine how the image fraud risk assessment, the auditor's professional skepticism, an effective audit procedures based on risk, fraud risk assessment how to influence the auditor's professional skepticism and their implications for effective audit procedures. Case studies on public accounting firm in the city of Bandung. The hypothesis of this study is the fraud risk assessment affect the auditor's professional skepticism and skepticism influence on effective audit procedures based on risk. The method used in this study is associative method. The population in this study is a junior auditor who worked on the public accounting firm in the city of Bandung. Using a convenient sampling / judgment / insidential. The data used primary data collected from the questionnaire. In analyzing the data, this study uses statistical analysis called product moment correlation. From the test results obtained effect of 77%. These results indicate that the fraud risk assessment affect the auditor's professional skepticism by 77%. Amounted to 76.21% and the effect of the auditor's professional skepticism procedures effective risk-based audit Keywords: fraud risk assessment, the auditor's professional skepticism, an effective procedure is risk-based audit
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Skeptisme Profesional Auditor, Prosedur Audit |
| Subjects: | Universitas Pendidikan Indonesia > Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | DAM STAF Editor |
| Date Deposited: | 21 Jan 2014 04:10 |
| Last Modified: | 21 Jan 2014 04:10 |
| URI: | http://repository.upi.edu/id/eprint/5403 |
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