Skripsi

PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMBAGSEL)

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This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accounting firms in Southern Sumatra region with a total sample of 65 respondents. The data analysis technique used in this study is Structural Equation Model Partial Least Square (SEM-PLS) using SmartPLS software. The results of this study prove that auditor competence, due professional care, and audit tenure have a positive effect on auditor’s ability to detect fraudulent financial statements. Auditor ethics are unable to moderate the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements.

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Availability

Detail Information

Series Title

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Call Number

T1816192025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xix, 88 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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