PENGARUH PENGALAMAN, INDEPENDENSI, KOMPETENSI, SKEPTISISME PROFESIONAL AUDITOR, DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (STUDI KASUS DI KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI SUMATERA SELATAN)

KANAYA, PINGKAN and Wahyudi, Tertiarto and Adhitama, Fardinant (2022) PENGARUH PENGALAMAN, INDEPENDENSI, KOMPETENSI, SKEPTISISME PROFESIONAL AUDITOR, DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (STUDI KASUS DI KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of experience, independence, competence, auditor’s professional skepticism and time pressure toward fraud detection (Case Study at the Representative of the Financial and Development Supervisory Agency (BPKP) of South Sumatera Province). The method used in this research is a quantitative method. The sampling technique used total sampling, which means that all auditors working at the Representative of BPKP of South Sumatera Province became the research sample as many as 108 auditors. The analysis method used in this research is multiple regression and using SPSS 25. The results of this study are experience have effect toward fraud detection, independence have no effect toward fraud detection, competence have effect toward fraud detection, auditor’s professional skepticism have no effect toward fraud detection and time pressure have effect toward fraud detection.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengalaman, Independensi, Kompetensi, Skeptisisme Profesional Auditor, Tekanan Waktu dan Pendeteksian Kecurangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Pingkan Kanaya
Date Deposited:	13 Feb 2023 06:54
Last Modified:	13 Feb 2023 06:54
URI:	http://repository.unsri.ac.id/id/eprint/89480

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