PENGARUH PENGALAMAN, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP DETEKSI KECURANGAN MELALUI SKEPTISISME PROFESIONAL: STUDI EMPIRIS PADA AUDITOR KAP DI WILAYAH DKI JAKARTA

Rina Yuliastuty Asmara, Muhammad Iqbal, Islamiah Kamil

Abstract


Penelitian ini menganalisis pengaruh pengalaman kerja, independensi, dan etika auditor terhadap deteksi kecurangan melalui skeptisisme profesional pada auditor Kantor Akuntan Publik di DKI Jakarta. Penelitian ini dilatarbelakangi oleh kasus kecurangan laporan keuangan yang menuntut auditor memiliki kompetensi, objektivitas, perilaku etis, dan pertimbangan kritis dalam mengevaluasi bukti audit. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Data primer diperoleh melalui kuesioner kepada 100 auditor yang dipilih dengan convenience sampling. Data dianalisis menggunakan statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, analisis jalur, dan uji Sobel dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa pengalaman kerja, independensi, dan etika auditor berpengaruh positif dan signifikan terhadap skeptisisme profesional. Skeptisisme profesional berpengaruh positif dan signifikan terhadap deteksi kecurangan. Uji Sobel membuktikan bahwa skeptisisme profesional memediasi pengaruh pengalaman kerja, independensi, dan etika auditor terhadap deteksi kecurangan. Pengalaman kerja dan independensi menunjukkan mediasi parsial, sedangkan etika auditor menunjukkan mediasi penuh. Temuan ini memberikan implikasi bagi KAP untuk memperkuat pelatihan red flags, independensi, etika profesi, dan skeptisisme profesional auditor.

Keywords


Deteksi Kecurangan, Etika Auditor, Independensi, Pengalaman Kerja, Skeptisisme Profesional.

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DOI: https://doi.org/10.32509/jakpi.v6i1.7481

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