Pengaruh Independensi Auditor, Penerapan Kode Etik, dan Skeptisme Professional terhadap Pendeteksian Kecurangan yang dimediasi oleh Kualitas Audit

Wati, Ayi Sinta (2024) Pengaruh Independensi Auditor, Penerapan Kode Etik, dan Skeptisme Professional terhadap Pendeteksian Kecurangan yang dimediasi oleh Kualitas Audit. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective - This research aims to obtain empirical evidence about the influence of Auditor Independence, Application of the Code of Ethics, and Professional Skepticism on Fraud Determination which is mediated by Audit Quality. Design / methodology / approach – This research uses a quantitative type of research. This research was conducted using a questionnaire that was announced to auditors who work at Public Accounting Firms (KAP) in the Jakarta area. Each questionnaire issued contains 59 statement items for the auditor to answer. From the distribution of questionnaires, 92 auditors were obtained who provided comprehensive answers to 22 KAPs in Jakarta. To get the results of this research, researchers used PLS SEM version 3.0. Conclusion - The results of this study found that Auditor Independence had a positive and statistically insignificant effect on condition detection, Implementation of the Code of Ethics had a positive and statistically insignificant effect on condition detection, Professional Skepticism had a positive and statistically significant effect on condition detection. The results of the influence on the intervening variables state that Auditor Independence has a positive and statistically insignificant effect on audit quality, while the Implementation of the Code of Ethics and Professional Skepticism has a positive and statistically significant effect on audit quality. Audit quality has a positive and statistically insignificant effect on condition detection. Originality / value - This research focuses on detecting conditions, where this research is new research in discussing the relationship between each variable which is mediated by audit quality.

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