Pengaruh Penetapan Risiko Kekurangan dan Tipe Kepribadian Auditor Terhadap Skeptisisme Profesional Auditor

• Main Author: Nurutami, Ghina Luthfy (Author)
• Format: Book
• Published: 2014-06-25.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penetapan risiko kecurangan dan tipe kepribadian auditor terhadap skeptisisme profesional auditor. Hipotesis dalam penelitian ini adalah terdapat pengaruh penetapan risiko kecurangan dan tipe kepribadian auditor terhadap skeptisisme profesional auditor. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif. Populasi pada penelitian ini adalah auditor yang bekerja di kantor akuntan publik di Kota Bandung, pengambilan sampel menggunakan teknik convinient/judgement sampling. Data yang digunakan adalah data primer yang didapat melalui penyebaran kuesioner. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis regresi berganda dengan variabel dummy. Berdasarkan perhitungan analisis regresi berganda dengan menggunakan bantuan software SPSS 20 for windows terhadap kuesioner yang disebar kepada 51 auditor di KAP di Kota Bandung, menghasilkan bahwa penetapan risiko kecurangan berpengaruh signifikan terhadap skeptisisme profesional auditor sebesar 0,671 dengan nilai signifikansi 0,000<0,05, sedangkan tipe kepribadian auditor tidak berpengaruh signifikan terhadap skeptisisme profesional auditor sebesar 0,001 dengan nilai signifikansi 0,984>0,05, dan penetapan risiko kecurangan dan tipe kepribadian auditor berpengaruh signifikan secara simultan terhadap skeptisisme profesional auditor sebesar 0,717 atau sebesar 71,7% dan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. This study is aimed at investigating the effect of fraud risk assessment and types of auditors' personality toward auditors' professional skepticism. The hypothesis of this study is that fraud risk assessment and types of auditors' personality give an effect to auditors' professional skepticism. Associative method is employed in this study. The population of this study is the auditors who work in some public accountant firms in Bandung. The type of sampling method used in this study is convenient/judgment sampling. The data used in this study is primary data which are collected through questionnaire. The data are then analyzed using statistical test namely multiple regression statistical with dummy variable. Based on the multiple regression statistical test with the use of SPSS 20 for windows toward the questionnaire given to 51 auditors in public accountant firms in Bandung, fraud risk assessment gives a significant effect to auditors' professional skepticism, as much as 0.671 with the significant value of 0.000<0.05, while the types of auditors' personality do not give a significant effect to auditors' professional skepticism since they give an effect as much as 0.001 with the significant value of 0.984>0.05, and fraud risk assessment and types of auditors' personality simultaneously give a significant effect toward auditors' professional skepticism as much as 0.717 or 71.7% and the rest is affected by other factors which are not analyzed in this study.

Item Description

http://repository.upi.edu/12549/1/S_SPEA_1002947_Title.pdf
http://repository.upi.edu/12549/2/S_SPEA_1002947_Tabble_of_content.pdf
http://repository.upi.edu/12549/3/S_SPEA_1002947_Abstract.pdf
http://repository.upi.edu/12549/4/S_SPEA_1002947_Chapter1.pdf
http://repository.upi.edu/12549/5/S_SPEA_1002947_Chapter2.pdf
http://repository.upi.edu/12549/6/S_SPEA_1002947_Chapter3.pdf
http://repository.upi.edu/12549/7/S_SPEA_1002947_Chapter4.pdf
http://repository.upi.edu/12549/8/S_SPEA_1002947_Chapter5.pdf
http://repository.upi.edu/12549/9/S_SPEA_1002947_Bibliography.pdf
http://repository.upi.edu/12549/10/S_SPEA_1002947_Appendix.pdf