FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Kasus pada Kantor Akuntan Publik di Kota Palembang)

MAHDY, MUHAMMAD AFIF and Saftiana, Yulia (2024) FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Kasus pada Kantor Akuntan Publik di Kota Palembang). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indonesian Institute of Public Accountants 2024 with a total sample of 48 respondents. The data analysis technique used in this research is using outer and inner models through the SEM3.0 application, namely professional skepticism, audit experience, audit quality, audit tenure and audit fees as independent variables and detecting fraud as the dependent variable. The results of this research show that professional skepticism, audit experience, audit quality, audit tenure have a positive effect and are inversely proportional to audit fees which have a negative effect.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Skeptisme Profesional, Pengalaman Audit, Kualitas Audit, Audit Tenure, Biaya Audit , dan Pendeteksian Kecurangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Afif Mahdy
Date Deposited:	14 May 2024 04:27
Last Modified:	14 May 2024 04:27
URI:	http://repository.unsri.ac.id/id/eprint/143981

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