Pengaruh Skeptisme Profesional Auditor dan Pengalaman Auditor terhadap Pendeteksian Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan)
| Main Author: | Sugiarto dan Sugiyanto, . |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
, 2015
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| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/1739/1/Jurnal%20Ilmiah%20Akuntansi%2C%20Vol.%203%20No.2%20-%20juli%202015.pdf http://eprints.unpam.ac.id/1739/ |
Daftar Isi:
- The purpose of this study was to determine how much the influence of Skeptisme Auditor Professional (X1) and Experience Auditor (X2) Fraud Detection (Y) on a Public Accountant in South Jakarta. The method used is quantitative research using purposive sampling method, which means that this study used a sample questionnaire and the data used in this research is the primary data, which is done by obtaining directly from the first by a questionnaire and analyzed using SPSS v.20 IBM program the method of analysis, data analysis, classic assumption test, test correlation coefficient, coefficient of determination, hypothesis testing. Based on the calculation Auditor Professional Skepticism variable values obtained thitung7,597 > 2.009 ttabel meaning Auditor Professional skepticism positive effect on fraud detection. This shows that the calculation receive meaningful H1 Auditor Professional skepticism positive effect on fraud detection. In the Auditor Experience gained t count 3.448 > 2.009 t tabel which means that the experience Auditor positive effect on fraud detection. This suggests that receiving H2 meaningful experience Auditor positive effect on fraud detection. F-test calculation results obtained amounted to 57.867 F count > F table is equal to 3.19 with a significance level of 0.000. Because the probability (0.000) is much smaller than 0.05. This suggests that the H3 hypothesis is accepted and Ho hypothesis is rejected, which means that multiple regression model can be used to predict the skepticism of auditor professional or to say, the experience of the auditor jointly significant effect on the accuracy of fraud detection Keywords: RB Performance, Sustainability and Customer Confidence