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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Sinar Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Online Insan Akuntan ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Jurnal Bina Akuntansi JIEB : Jurnal Ilmiah Ekonomi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Sekretari & Administrasi (Serasi) Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal PkM (Pengabdian kepada Masyarakat) International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Mutiara Ilmu Akuntansi Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Akuntan Publik Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Bhinneka Multidisiplin Journal Jurnal Pengabdian Masyarakat Tekno
Meidiyustiani, Rinny
Universitas Budi Luhur
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Journal : Jurnal Ekbis (Ekonomi

 1 
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM PENDETEKSIAN KECURANGAN Rinny Meidiyustiani; Nur Fitri Septiani
EKBIS (Ekonomi & Bisnis) Vol 8 No 1 (2020)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims identify any influence of professional sceptism, independence, competence, and etics an auditors against the ability of Auditors to detect at the public accountant tangerang and south tangerang. The research method used is multiple regression linear analysis with the quantative approach. The data used in this research was the primary data. Data collection techniques likert scale using a questionnaire. Total 50 employees sampe in research who worked at the public accountant tangerang and south tangeran, with the sample use sampling techniques convenience or accidental sampling. The data from the questionnaires process in statistics using spp 20 version. As much as 99,1 % ability in the detection of fraud can be explained by variable professional skepticism, independence, competence and etics an auditors. The result of this research suggest the profesional skepticism, independence and ethics an auditors significant impact on the ability of the auditors in fraud detection
Co-Authors Abdul Kudus Almaas Rahmadhani Sulaiimah Cynthia Wulandari Dendi Anggi Gumilang Desi Natalia Dita Puspitawati Endah Sri Wahyuni Eny Retnoningrum Faeni, Dewi Puspaningtyas Gaol, Denada Faraswacyen L. Hakam Ali Niazi Hakam Ali Niazi Haryatih, Haryatih Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, Imelda Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Isnaini Nur Hikmawati Ivo Rolanda Jihan Hasan L. Gaol, Denada Laksmiwati, Mia Muhamad Satrio Aditomo Nopaludin Nopaludin Nora Adriana Brabo Nora Andira Brabo Nur Fitri Septiani Nurma Elita Sari Oktaviani, Retno Fuji Prasetya, Rizky Eka Putri Febisianigrum Qodariah Qodariah Rachmat Arief Ratih Puspaningtias Faeni Ratih Puspitaningtyas Faeni Retno Fuji Oktaviani Rismawandi Rismawandi Sekar Sari Sugeng Priyanto Suryani Suryani Syaiful Anwar Triana Anggraeni Wulan Dwi Antari