Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/26920
Title: Pengaruh Skeptisme Profesional dan Akuntabilitas Tehadap Auditor Fraud Judgement (Studi Empiris Pada Auditor Kap di Semarang dan Dki Jakarta)
Authors: Adiarta, Ignasius Risnu
Keywords: skeptisme profesional;akuntabilitas;kecurangan;audit investigatif;auditor fraud judgement
Issue Date: Jun-2017
Abstract: Kantor Akuntan Publik (KAP) sangat ditentukan oleh auditor yang bekerja disana. Penelitian ini bertujuan untuk melihat pengaruh skeptisme profesional dan akuntabilitas terhadap auditor fraud judgement di Kantor Akuntan Publik di Semarang dan DKI Jakarta. Teknik pengumpulan data dalam penelitian ini dengan mendistribusikan kuesioner yang disebarkan ke auditor yang bekerja di kantor akuntan publik di Semarang dan DKI Jakarta. Penelitian ini menunjukkan bahwa skeptisme profesional berpengaruh positif terhadap auditor fraud judgement. Sedangkan akuntabilitas berpengaruh positif terhadap auditor fraud judgement.
Public Accounting Firm (KAP) is determined by the auditors who work there. This study aims to examine the effect of professional skepticism and accountability on fraud judgment auditors at Public Accounting Firm (KAP) in Semarang and DKI Jakarta. Data collection techniques in this study by distributing questionnaires distributed to auditors who work in public accounting firms in Semarang and DKI Jakarta. This study shows that professional skepticism has a positive effect on fraud judgment auditor. While accountability has a positive effect on fraud judgment auditor.
URI: https://repository.uksw.edu//handle/123456789/26920
Appears in Collections:T1 - Accounting

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