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Journal : EkoPreneur

PENGARUH TEKANAN EKSTERNAL, TINGKAT KINERJA, EFEKTIFITAS PENGAWASAN AUDIT TERHADAP FINANCIAL STATEMENT FRAUD Devi Kurniawati; Putri Nurmala
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.4216

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Tekanan Eksternal, Tingkat Kinerja, dan Efektifitas Pengawasan Audit terhadap Financial Statement Fraud Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2017.Jumlah sampel dalam penelitian ini adalah 20 perusahaan yang di peroleh dengan menggunakan metode purposive sampling. Metode data yang digunakan dalam penelitian ini adalah metode statistik deskriptif dan analisis regresi logistik.Hasil pengujian menggunakan analisis regresi logistik mmbuktikan bahwa secara silmutan variabel independen mempengaruhi variabel dependen. Namun, secara parsial diperoleh bahwa Tekanan Eksternal dan Efektifitas Pengawasan Audit tidak memiliki pengaruh terhadap Financial Statement Fraud, sedangkan Tingkat Kinerja memiliki pengaruh positif terhadap Financial Statement Fraud.
Pengaruh Kompleksitas Auditor, Profesionalisme Auditor, dan Whistleblower terhadap Efektifitas Kemampuan Auditor dalam Pembuktian Kecurangan Meri Yanti; Putri Nurmala
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.10249

Abstract

This study aims to determine the effect of auditor complexity, auditor professionalism and whistleblower on the effectiveness of auditors' ability to prove fraud in representatives of public accounting firms (KAP) in South Tangerang and South Jakarta. This type of research is quantitative research with the number of samples taken as many as 35 respondents and 8 (eight) KAP. The sampling method used in this study is convenience sampling, which means selecting a sample that is easy to contact, easy to contact, easy to measure and cooperative in nature. The analysis used in this research is descriptive statistical analysis, data quality test, classical assumption test and hypothesis test which calculations are carried out using SPSS. The respondents are managers, supervisors, senior auditors and junior auditors. The results of this study indicate that auditor complexity and auditor professionalism do not have a significant effect on the effectiveness of the auditor's ability to prove fraud. While whistleblowers have a significant effect on the effectiveness of auditors' ability to prove fraud.Keywords: Complexity; Professionalism; Whistleblower; Proof of Fraud