PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN
Penelitian ini bertujuan untuk mengetahi pengaruh sikap skeptisme auditor, profesionalisme auditor dan tekanan anggaran waktu terhadap pendeteksian kecurangan laporan keuangan. Penelitian ini dilakukan pada auditor Kantor Akuntan Publik di Bandung. Metode pengambilan sampel dengan menggunakan teknik...
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2016-06-29.
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| 100 | 1 | 0 | |a Setiawan, Indra |e author |
| 245 | 0 | 0 | |a PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN |
| 260 | |c 2016-06-29. | ||
| 500 | |a http://repository.upi.edu/25218/1/S_PEA_1102860_Title.pdf | ||
| 500 | |a http://repository.upi.edu/25218/2/S_PEA_1102860_Abstract.pdf | ||
| 500 | |a http://repository.upi.edu/25218/3/S_PEA_1102860_Table_of_content.pdf | ||
| 500 | |a http://repository.upi.edu/25218/4/S_PEA_1102860_Chapter1.pdf | ||
| 500 | |a http://repository.upi.edu/25218/5/S_PEA_1102860_Chapter2.pdf | ||
| 500 | |a http://repository.upi.edu/25218/6/S_PEA_1102860_Chapter3.pdf | ||
| 500 | |a http://repository.upi.edu/25218/7/S_PEA_1102860_chapter4.pdf | ||
| 500 | |a http://repository.upi.edu/25218/8/S_PEA_1102860_Chapter5.pdf | ||
| 500 | |a http://repository.upi.edu/25218/9/S_PEA_1102860_Bibliography.pdf | ||
| 500 | |a http://repository.upi.edu/25218/10/S_PEA_1102860_Appendix.pdf | ||
| 520 | |a Penelitian ini bertujuan untuk mengetahi pengaruh sikap skeptisme auditor, profesionalisme auditor dan tekanan anggaran waktu terhadap pendeteksian kecurangan laporan keuangan. Penelitian ini dilakukan pada auditor Kantor Akuntan Publik di Bandung. Metode pengambilan sampel dengan menggunakan teknik probability sampling dengan simple random sampling. Metode uji menggunakan regresi linier berganda dengan uji determinasi (R2) dan uji t. Hasil penelitian menunjukkan bahwa sikap skeptisme auditor dan profesionalisme auditor berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan. Sedangkan tekanan anggaran waktu tidak berpengaruh signifikan terhadap pendeteksian laporan kecurangan laporan keuangan.;---This research aimed to know the influence of auditor skepticism attitude, auditor professionalism and time budget pressure to fraud detection of financial reportment. This research was conducted at auditor of public accounting firm in Bandung. Sampling method using a probability samping with simple random sampling. The test method using multiple linier regression with determination test (R2) and t test. The result showed that auditor skepticism auditor and auditor professionalism has a significant effect on fraud detection of financial statement. While time budget pressure has not a significant effect on fraud detection of financial statement. | ||
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| 655 | 7 | |a Thesis |2 local | |
| 655 | 7 | |a NonPeerReviewed |2 local | |
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