Pengaruh Skeptisme Profesional dan Pengalaman Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan

Reyther Biki, Ariawan Ariawan

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh skeptisme profesional dan pengalaman auditor sebagai variabel bebas serta variabel dependen adalah kemampuan auditor dalam mendeteksi kecurangan (Y). Penelitiann menggunakan sampel sebanyak 35 responden dan pengumpulan data menggunakan metode kuisioner serta studi kepustakaan. Metode analisis data menggunakan program SPSS versi 21 untuk analisis regresi linear berganda. Hasil analisis dengan menggunakan persamaan regresi linear berganda menunjukkan persamaan regresi sebagai berikut Y=-0.331+0.564 X1+0.980 X2. Hasil penelitian menunjukkan bahwa sikap skeptisme dan pengalaman yang dimiliki auditor berpengaruh signifikan secara simultan terhadap kemampuan auditor dalam mendeteksi kecurangan yang terjadi dan memiliki koefisien determinasi sebesar 55.1%. Secara parsial, semua variabel X1 dan X2 berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Variabel pengalaman yang dominan pengaruhnya terhadap kemampuan auditor dalam mendeteksi kecurangan pada Inspektorat Kota Gorontalo, karena diperoleh angka β atau koefisien regresi standarized coefficient yang lebih besar dari variabel lainnya

Kata Kunci: Skeptisme Profesional; Pengalaman Auditor; Kemampuan Auditor; Mendeteksi Kecurangan.

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References


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DOI: https://doi.org/10.37531/sejaman.v4i3.3600

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