Pengaruh Etika Auditor dan Skeptisme Professional terhadap Pendeteksian Kecurangan

Abstract

Abstact. Auditors' ethics and professional skepticism can increase detection of intelligence. The better the ethics of the auditor, the higher the level of fraud detection. The phenomenon that occurs in the Office of Public Accountants shows that there are still many external auditors who do not implement adequate fraud detection, and high ethical ethics due to inadequate professional skepticism. This study aims to determine the magnitude of the auditor's ethics on fraud detection and the amount of professional skepticism towards fraud detection. The method used in this research is convenience sampling method. The statistica technique usedl to test the hypothesis is multiple linear regression. The population in this study were all KAP auditors in Bandung City. Sampling is done by using non probability sampling, with a target population that is all auditors in 8 KAP in Bandung, which are 36 auditors. The results of hypothesis testing indicate that the ethics of auditors have an effect on the detection of fraud and professional skepticism influencing fraud detection.

Keywords: Auditor Ethics, Professional Skepticism, Fraud Detection

 

Abstrak: Etika auditor dan skeptisme professional dapat meningkatkan pendeteksian kecurngan. Semakin baik etika auditorlmakalsemakinltinggiltingkatlpendeteksianlkecurangan. Fenomenanyang terjadi pada Kantor Akuntan Publik menunjukkan masih banyak auditor eksternal yang tidak menerapkan Pendeteksian kecurangan yang memadai, dan tingkat etika auditor yang tinggi akibat dari skeptisme professional yang tidak memadai. Penelitianlinilbertujuanluntuklmengetahuilbesarnyaletikalauditor terhadapnPendeteksian kecurangan dan besarnya skepteisme professional terhadap Pendeteksian kecurangan. Metodel yangl digunakanl dalam lpenelitian linil adalahl metode lconvenience lsampling. Teknik statistik yang digunakan untuk menguj hipotesis adalah regresi linier berganda. Populasi dalam penelitian ini adalah seluruh auditor KAP di Kota Bandung. Penarikan sampel dilakukan dengan menggunakan non probability sampling, dengan target populasi yaitu seluruh auditor yang terdapat di 8 KAP di Kota Bandung yang berjumlahh 36 auditor. Hasil pengujian hipotesis menunjukkan bahwa etika auditor berpengaruh terhadap Pendeteksian kecurangan dan skeptisme professional berpengaruh terhadap Pendetksian kecurangan.

KataLKunci: Etika Auditor, Skeptisme Professional, Pendeteksian Kecurangan