Independensi, Skeptisisme Profesional, Etika Auditor, dan Tipe Kepribadian terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan
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May 19, 2025
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Abstract
Era new digitalisasi economy semakin marak terjadi kecurangan dengan bentuk dan metode yang lebih kompleks. Tujuan observasi ini untuk mengetahui dan menganalisis pengaruh independensi, skeptisisme profesional, etika auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. Penelitian kuantitatif bersumber data primer, pengumpulan data dengan penyebaran kuisioner. Populasi observasi ini auditor BPKP Perwakilan DIY berjumlah 106 auditor dan jumlah sampel 51 responden, pengambilan sampel dengan metode purposive sampling. Analisis data menggunakan metode SEM-PLS dengan SmartPLS 4. Temuan observasi ini membuktikan bahwa adanya pengaruh positif antara variabel independensi, skeptisisme profesional, etika auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan.
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LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Azizah, R. R. N. (2025). Independensi, Skeptisisme Profesional, Etika Auditor, dan Tipe Kepribadian terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal E-Bis, 9(1), 451-470. https://doi.org/10.37339/e-bis.v9i1.2444
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