Email this article Faktor-Faktor yang Mempengaruhi Penilaian Auditor Eksternal atas Risiko Kecurangan
Abstract
Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh skeptisme profesional terhadap penilaian auditor eksternal atas risiko kecurangan (2) Pengaruh independensi terhadap penilaian auditor eksternal atas risiko kecurangan (3) Pengaruh narsisme klien terhadap penilaian auditor eksternal atas risiko kecurangan (4) Pengaruh tekanan waktu terhadap penilaian auditor eksternal atas risiko kecurangan. Penelitian ini dilakukan dengan metode survey dengan kuesioner kepada auditor yang bekerja di certified public accountant (CPA) di Semarang dan Yogyakarta. Total responden penelitian ini sebanyak 48 auditor. Alat statistik yang digunakan untuk menguji hipotesis adalah regresi berganda dengan bantuan software smartPLS 3.0. Hasil penelitian ini menunjukkan bahwa variabel skeptisme profesional dan tekanan waktu memiliki pengaruh yang signifikan terhadap penilaian auditor eksternal atas risiko kecurangan, sedangkan variabel narsisme klien dan independensi tidak berpengaruh signifikan terhadap penialaian auditor eksternal atas risiko kecurangan
This study aims to determine: (1) Effect of skepticism professional on the external auditor's assessment of the risk of fraud (2) The effect of the independence on the external auditor's assessment of the risk of fraud (3) Effect of narcissism client on the external auditor's assessment of the risk of fraud (4) The effect of time pressure on the external auditor's assessment of the risk of fraud This research was conducted by survey method with questionnaires to auditors who work in Certified Public Accountant (CPA) contained in Semarang and Yogyakarta. Total respondents of this study amounted to 48 auditors. The statistical tool used to test the hypothesis is to use multiple regression with the help of software SmartPLS 3.0. Results from this study showed that professional skepticism variables and the time pressure has a significant influence on the external auditor's assessment of the risk of fraud, while variable narcissism client and independence did not significantly affect the external auditors on the assessment of risk of fraud.
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DOI: http://dx.doi.org/10.20961/jab.v17i2.248
Jurnal Akuntansi dan Bisnis (JAB)
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