PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL)

HUTABARAT, ELISA ROULI and Adhitama, Fardinant (2025) PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accounting firms in Southern Sumatra region with a total sample of 65 respondents. The data analysis technique used in this study is Structural Equation Model Partial Least Square (SEM-PLS) using SmartPLS software. The results of this study prove that auditor competence, due professional care, and audit tenure have a positive effect on auditor’s ability to detect fraudulent financial statements. Auditor ethics are unable to moderate the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	kompetensi auditor, due professional care, audit tenure
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Elisa Rouli Hutabarat
Date Deposited:	30 Jul 2025 02:39
Last Modified:	30 Jul 2025 02:41
URI:	http://repository.unsri.ac.id/id/eprint/181619

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