PENGARUH KARAKTERISTIK AUDITOR DAN GENDER DIVERSITY TERHADAP PENDETEKSIAN FRAUD

PRATAMA, DICKY and Ferina, Ika Sasti and Novriansa, Agil (2022) PENGARUH KARAKTERISTIK AUDITOR DAN GENDER DIVERSITY TERHADAP PENDETEKSIAN FRAUD. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically examine the effect of audit tenure, auditor rotation, auditor’s independence, auditor industry specialization, audit report lag, audit firm size, and gender diversity on fraud detection. The population used in this study is a mining company listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Sampling using the purposive sampling method, there are 41 companies that are research samples with a period of 5 years to obtain 205 observation data. The data analysis technique in this study uses the Panel Data Regression Model. The results analysis of the Robust Random Effect model after the outlier showed that auditor’s independence and audit report lag has a positive effect on fraud detection, whereas audit tenure and gender diversity has a negative effect on fraud detection. On the other hand, auditor rotation, auditor industry specialization, and audit firm size has no effect on fraud detection.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Karakteristik Auditor, Gender Diversity, Pendeteksian Fraud
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dicky Pratama
Date Deposited:	29 Dec 2022 05:32
Last Modified:	29 Dec 2022 05:32
URI:	http://repository.unsri.ac.id/id/eprint/84941

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