PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN KARYAWAN (STUDI KASUS PT. BFI FINANCE Tbk CABANG AREA PALEMBANG)

Nasution, M Haris (2020) PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN KARYAWAN (STUDI KASUS PT. BFI FINANCE Tbk CABANG AREA PALEMBANG). S-1 thesis, 021008 Universitas Tridinanti Palembang.

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Abstract

ABSTRAK M. Haris Nasution, “PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN KECURANGAN KARYAWAN (Studi Kasus PT BFI Finance Indonesia, Tbk Cabang Area Palembang) Penelitian ini memiliki dua tujuan utama; yaitu pertama, menganalisis seberapa besar pengaruh pengalaman kerja, skeptisme profesional, dan independensi auditor secara parsial terhadap pendeteksian kecurangan karyawan, kedua menganalisis seberapa besar pengaruh pengalaman kerja, skeptisme profesional, dan independensi auditor secara simultan terhadap pendeteksian kecurangan karyawan. Penelitian ini dilakukan pada auditor internal kantor PT. BFI Finance Indonesia, Tbk cabang area Palembang. Metode pengambilan sampel dengan menggunakan tekhnik sampling jenuh. Uji yang digunakan adalah regresi linear berganda dan uji hipotesis menggunakan uji F dan uji t. Berdasarkan hasil uji simultan (uji F) menunjukan bahwa nilai Fhitung lebih besar dari nilai Ftabel (8,684 > 3,71) dengan nilai signifikan sebesar 0.004 lebih kecil dari 0.05, yang berarti pengalaman kerja, skeptisme profesional, dan independensi auditor berpengaruh secara simultan terhadap pendeteksian kecurangan. Dan dari hasil uji determinasi (R2) di dapat nilai koefisien sebesar 0,639 yang berarti 63,9% variasi dari pendeteksian kecurangan bisa dijelaskan oleh ketiga variabel independen dalam penelitian ini, sedangkan sisanya (100% - 63,9% = 36,1%) dijelaskan oleh variabel lain yang tidak ada dalam penelitian ini. Sementara berdasarkan hasil uji parsial (uji t) menunjukkan bahwa nilai signifikan masing-masing variabel lebih kecil dari 0,05, yang berarti masing-masing variabel yaitu pengalaman kerja, skeptisme profesional, dan independensi auditor berpengaruh secara parsial terhadap pendeteksian kecurangan. Kata kunci: pengalaman kerja, skeptisme professional, independensi auditor, pendeteksian kecurangan ABSTRACT M. Haris Nasution, "THE EFFECT OF WORK EXPERIENCE, PROFESSIONAL SKEPTISM, AND AUDITOR INDEPENDENCE TOWARDS EMPLOYEE LACK DETECTION (Case Study of PT BFI Finance Indonesia, Tbk, Palembang Area Branch) This research has two main objectives; First, to analyze how much influence work experience, professional skepticism, and partial auditor independence have on the detection of employee fraud, secondly, to analyze how much influence work experience, professional skepticism, and auditor independence simultaneously have on the detection of employee fraud. This research was conducted at the internal auditors of PT. BFI Finance Indonesia, Tbk Palembang area branch. The sampling method using saturated sampling technique. The test used is multiple linear regression and hypothesis testing using the F test and t test. Based on the results of the simultaneous test (F test) shows that the value of Fcount is greater than the value of Ftable (8,684> 3.71) with a significant value of 0.004 less than 0.05, which means that work experience, professional skepticism, and auditor independence have a simultaneous effect on detection. fraud. And from the results of the determination test (R2), the coefficient value is 0.639 which means that 63.9% of the variation in fraud detection can be explained by the three independent variables in this study, while the rest (100% - 63.9% = 36.1%) explained by other variables not in this study. Meanwhile, based on the results of the partial test (t test), it shows that the significant value of each variable is less than 0.05, which means that each variable, namely work experience, professional skepticism, and auditor independence has a partial effect on fraud detection. Keywords: work experience, professional skepticism, auditor independence, fraud detection

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Tn M Haris Nasution
Date Deposited:	20 Oct 2020 02:42
Last Modified:	20 Oct 2020 02:42
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/1596

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