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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah
Cutria Umri, Islahuddin, Nadirsyah.
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Economics, Econometrics & Finance

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PENGARUH SIKAP SKEPTISISME PROFESIONAL AUDITOR, BUKTI AUDIT KOMPETEN DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN PADA INSPEKTORAT ACEH Cutria Umri, Islahuddin, Nadirsyah.
Jurnal Akuntansi Vol 4, No 1: Februari 2015
Publisher : Universitas Syiah Kuala

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Abstract

Abstract: This study was aimed at examining the effect of the auditor's attitude of professional skepticism, competent audit evidences and time pressures toward fraud detection. The population of this study was all auditors at Provincial Inspectorate of Aceh totaling 55 auditors. Data were analyzed using multiple linear regression. The results showed that auditor's attitude of professional skepticism, competent audit evidences and time pressures influence simultaneously or partially on the detection of fraud at Provincial Inspectorate of Aceh.Keywords: professional skepticism, competent audit evidences, time pressures and fraud detection.Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh sikap skeptisisme profesional auditor, bukti audit kompeten dan tekanan waktu audit terhadap pendeteksian kecurangan . Populasi dalam penelitian ini adalah semua auditor pada Inspektorat Aceh yang berjumlah 55 auditor. Analisis data menggunakan regresi linier berganda.Hasil penelitian menunjukkan bahwa sikap skeptisisme profesional auditor, bukti audit kompeten dan tekanan waktu berpengaruh secara simultan ataupun secara parsial terhadap pendeteksian kecurangan pada Inspektorat Aceh.Kata kunci: Skeptisisme profesional auditor, bukti audit kompeten, tekanan waktu, pendeteksian kecurangan
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