| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Herdiansyah, Aldi Rizki |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:04:46Z |
|
| dc.date.available |
2019-09-12T07:04:46Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8326 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24551 |
|
| dc.description |
The purpose of this study is to determine the effect of the auditor's experience on fraud detection, the influence of professional expertise on fraud detection, gender influence on fraud detection, and the influence of auditor experience, professional and gender expertise on fraud detection with professional skepticism as moderation. This research was conducted at Public Accountant Office of Bandung with quantitative descriptive research method and verification. Data source used primary data source. The data collection tektik used is a questionnaire. The technique of determining the sample in this research is purposive sampling. Hypothesis testing used is multiple linear regression analysis. The results of the research indicate that (1) the auditor's experience has an effect on the fraud detection, (2) the professional skill influences the fraud detection, (3) the gender affects fraud detection, and (4) the auditor's experience, professional expertise, and gender jointly A high influence on the detection of fraud with professional skepticism as moderation at the Public Accounting Firm in Bandung. Suggestions for future researchers are expected to be able to develop research by adding other variables that are not discussed in this study and subsequent researchers should expand and increase the object under study by using different respondents. |
|
| dc.description |
Tujuan penelitian ini adalah untuk mengetahui pengaruh pengalamam auditor terhadap pendeteksian kecurangan, pengaruh keahlian profesional terhadap pendeteksian kecurangan, pengaruh gender terhadap pendeteksian kecurangan, dan pengaruh pengalaman auditor, keahlian profesional dan gender terhadap pendeteksian kecurangan dengan skeptisisme profesional sebagai moderasi. Penelitian ini dilakukan di Kantor Akuntan Publik kota Bandung dengan metode penelitian deskriptif kuantitatif dan verifikatif. Sumber data yang digunakan sumber data primer. Adapun tektik pengumpulan data yang digunakan adalah kuesioner. Teknik penentuan sampel dalam penelitian ini yaitu purposive sampling. Pengujian hipotesis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menujukkan bahwa (1) pengalaman auditor berpengaruh terhadap pendeteksian kecurangan, (2) keahlian profesional berpengaruh terhadap pendeteksian kecurangan, (3) gender berpengaruh terhadap pendeteksian kecurangan, dan (4) pengalaman auditor, keahlian profesional, dan gender secara bersama-sama memiliki pengaruh yang tinggi terhadap pendeteksian kecurangan dengan skeptisisme profesional sebagai moderasi pada Kantor Akuntan Publik di kota Bandung. Saran bagi peneliti selanjutnya diharapkan untuk dapat mengembangkan penelitian dengan menambahkan variabel-variabel lain yang tidak dibahas dalam penelitian ini dan peneliti selanjutnya sebaiknya memperluas dan menambah objek yang diteliti dengan menggunakan responden yang berbeda. |
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| dc.format |
application/pdf |
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| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8326/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 148-157 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 148-157 |
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| dc.source |
2460-6561 |
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| dc.subject |
Accounting |
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| dc.subject |
Experience, professional skills, gender, fraud detection, professional skepticism |
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| dc.subject |
Akuntansi |
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| dc.subject |
Pengalaman , keahlian profesional, gender, pendeteksian kecurangan, skeptisisme profesional |
|
| dc.title |
The Influence of Auditor Experience, Professional Expertise, and Gender on the Detection of Moderate Cheating Skepticism of Professionals |
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| dc.title |
Pengaruh Pengalaman Auditor, Keahlian Profesional, dan Gender terhadap Pendeteksian Kecurangan yang Dimoderasi oleh Skeptisisme Profesional |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
|