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PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN FRAUD
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ABSTRACT
THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND
PROFESSIONAL SKEPTICISM TO FRAUD DETECTION
By
FARIZ MUHAMMAD HAIKAL
This research aims to find out the influence of auditor competence, independence,
and professional skepticism to fraud detection.
This research was held on auditors in Representative of State Development Audit
Agency (BPKP) from June to July 2017. The number of samples examined as
many as 124 auditors. The data collection is done by distributing questionnaires
using pusposive sampling method to the auditor. Data analysis technique used is
Statistical Product and Service Solutions (SPSS 22.0)
Based on the results of research shown that (1) auditor comptence have positive
and significant influence to fraud detection, (2) auditor independence have
positive and significant influence to fraud detection, (3) auditor professional
skepticism have positive and significant influence to fraud detection.
Keywords: Competence, independence, professional skepticism, fraud detection
ii
ABSTRAK
PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME
PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN FRAUD
Oleh
FARIZ MUHAMMAD HAIKAL
Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kompetensi,
Independensi, dan Skeptisisme Profesional Auditor Terhadap Pendeteksian Fraud.
Penelitian ini dilakukan pada auditor di Perwakilan Badan Pengawasan Keuangan
dan Pembangunan (BPKP) sejak Juni-Juli 2017. Jumlah sampel yang diteliti
sebanyak 124 auditor. Pengumpulan data dilakukan dengan menyebarkan
kuesioner dengan menggunakan metode pusposive sampling kepada auditor.
Teknik analisis data dengan menggunakan SPSS 22.0.
Berdasarkan hasil penelitian menunjukkan bahwa (1) kompetensi auditor
berpengaruh positif dan signifikan terhadap pendeteksian fraud, (2) independensi
auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud, (3)
skeptisisme profesional auditor berpengaruh positif dan signifikan terhadap
pendeteksian fraud.
Kata kunci: kompetensi, independensi, skeptisisme profesional, pendeteksian
fraud
FARIZ MUHAMMAD HAIKAL
FARIZ MUHAMMAD HAIKAL - Personal Name
R 657 FAR p
657
Skripsi
Indonesia
UNILA
2017
Bandar Lampung
Skripsi
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