Faktor-Faktor yang Mempengaruhi Auditor dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Studi Pada KAP Kota Surabaya
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Alfitroh, Bayhaqi Fahrizal
Subject
657.45 - AUDITING
Datestamp
2024-05-17 07:29:13
Abstract :
The current economy has developed and the economic development of a country is supported by technology. This development not only has a positive impact but can also be a trap because it can lead to an increase in cases of fraud in companies, organizations and even authorities. Therefore, the external auditor profession is needed to examine every statement in the financial statements. The aim of this research is to determine the influence of independence, professional skepticism, task complexity and understanding of internal control on fraud detection. The sample in this research is auditors who work at the Surabaya City Public Accounting Office using purposive sampling techniques. The sample used was 67 respondents who filled in a questionnaire distributed offline. Data analysis techniques use smartPLS software. The results of this research indicate that the variables of independence and understanding of internal control have an influence on fraud detection. Meanwhile, the variables professional skepticism and task complexity have no effect on fraud detection. Keywords: Independence, professional skepticism, task complexity, understanding internal control, fraud detection
The current economy has developed and the economic development of a country is supported by technology. This development not only has a positive impact but can also be a trap because it can lead to an increase in cases of fraud in companies, organizations and even authorities. Therefore, the external auditor profession is needed to examine every statement in the financial statements. The aim of this research is to determine the influence of independence, professional skepticism, task complexity and understanding of internal control on fraud detection. The sample in this research is auditors who work at the Surabaya City Public Accounting Office using purposive sampling techniques. The sample used was 67 respondents who filled in a questionnaire distributed offline. Data analysis techniques use smartPLS software. The results of this research indicate that the variables of independence and understanding of internal control have an influence on fraud detection. Meanwhile, the variables professional skepticism and task complexity have no effect on fraud detection. Keywords: Independence, professional skepticism, task complexity, understanding internal control, fraud detection
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