PENGARUH PENERAPAN KODE ETIK, SKPETISME PROFESIONAL AUDITOR, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI MEDAN)

Sigero, Rinse (2015) PENGARUH PENERAPAN KODE ETIK, SKPETISME PROFESIONAL AUDITOR, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI MEDAN). Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini membahas pengaruh dari Penerapan Kode Etik, Skeptisme Profesional Auditor, Pengalaman Auditor, dan Independensi Auditor terhadap Pendeteksian Kecurangan pada Kantor Akuntan Publik di Medan. Penelitian ini bertujuan untuk menguji secara empiris apakah pengaruh antara variabel independen yaitu, Penerapan Kode Etik, Skpetisme Profesional Auditor, Pengalaman Auditor dan Independensi Auditor secara bersama-sama memiliki pengaruh terhadap variabel dependen yaitu Pendeteksian Kecurangan.Populasi dalam penelitian ini adalah seluruh KAP yang berada dikota Medan. Dari 18 KAP yang terdaftar, dipilih 8 KAP dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, dengan cara menyebarkan kuisioner 51 dan yang kembali hanya sebanyak 42 kuisioner dengan menggunakan uji F yang diolah dengan menggunakan SPSS 20.Hasil penelitian ini menyatakan bahwa semua item pertanyaan pada kuisioner dinyatakan valid dan reliabel karena nilai rhitung> rtabel dan nilai Cronbach Alpha 0,60. Pengujian Hipotesis secara simultan atau uji F dikatakan berpengaruh karena nilai signifikan dibawah taraf signifikan 5% dan nilai Fhitung> Ftabel, (17,745> 2,64).Hasil uji menunjukkan bahwa secara simultan penerapan ko etik, skeptisme profesional auditor, pengalaman auditor dan independensi aditor berpengaruh signifikan (0,000 < 0,05) terhadap pendeteksian kecurangan pada Kantor Akuntan Publik di Medan..Kata

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHabibi Z., M. Ridha197908102005011001
Call Number: 657.45 Sig p
Keywords: Penerapan Kode Etik; Skeptisme Profesional Auditor; Pengalaman Auditor; Independensi Auditor, Pendeteksian Kecurangan.
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/12960

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