ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UPAYA AUDITOR UNTUK MEMINIMALISASI KECURANGAN DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA KAP DI KOTA MEDAN)

Sianturi, Mega Siskawaty (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UPAYA AUDITOR UNTUK MEMINIMALISASI KECURANGAN DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA KAP DI KOTA MEDAN). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian ini yaitu apakah independensi, pendeteksian, dan audit investigatif memiliki pengaruh secara parsial dan simultan terhadap upaya auditor untuk meminimalisasi kecurangan dalam laporan keuangan. dan tujuan penelitian ini adalah untuk mengetahui apakah independensi, pendeteksian, dan audit investigatif memiliki pengaruh secara parsial dan simultan terhadap upaya auditor untuk meminimalisasi kecurangan dalam laporan keuangan.Populasi dalam penelitian ini adalah seluruh KAP yang berada di Kota Medan. Dari 20 KAP yang terdaftar, dipilih 7 KAP dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, dengan cara menyebarkan kuisioner kepada seluruh Auditor di KAP tersebut. Kuesioner yang deisebar sebanyak 40 kuesioner dan yang kembali hanya sebanyak 30 kuesioner. Analisis data untuk uji hipotesis menggunakan analisis regresi linier berganda.Hasil Penelitian ini menyatakan bahwa semua item pertanyaan pada kuesioner dinyatakan valid dan reliabel karena nilai rhitung> rtabel dan nilai Cronbach Alpha > 0,60. Pada pengujian hipotesis secara parsial atau uji t pada variabel partisipasi independensi dan pendeteksian dikatakan tidak berpengaruh karena nilai signifikan independensi dan pendeteksian diatas taraf signifikan 5 % maka nilai t hitung < t tabel maka hipotesis 1 dan hipotesis 2 ditolak, pada variabel audit investigatif dikatakan berpengaruh karena nilai signifikan audit investigatif dibawah taraf signifikan 5% dan nilai t hitung > t tabel maka hipotesis 3 diterima. Pada pengujian hipotesis secara simultan atau uji F dikatakan berpengaruh karena nilai signifikan dibawah taraf signifikan 5% dan nilai Fhitung > Ftabel, maka hipotesis 4 diterima. Kesimpulan dari penelitian ini adalah secara parsial independensi dan pendeteksian tidak berpengaruh terhadap upaya auditor untuk meminimalisasi kecurangan, sedangkan audit investigatif berpengaruh terhadap upaya auditor untuk meminimalisasi kecurangan. Kemudian secara simultan terdapat pengaruh dari independensi, pendeteksian, dan audit investigatif terhadap upaya auditor untuk meminimalisasi kecurangan dalam laporan keuangan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIshak, Muhammad196707062000121001
Call Number: 657.45 Sia a
Keywords: Independensi; Pendeteksian Audit Investigatif; Auditor; Minimalisasi; Kekurangan
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14120

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