Pengaruh Kompetensi, Independensi, Skeptisisme Profesional, Pengalaman Audit, Dan Beban Kerja Terhadap Kemampuan Pengaudit Dalam Mendeteksi Kecurangan (Studi Empiris Pada Auditor BPK Perwakilan Provinsi Sumatera Barat)
DOI:
https://doi.org/10.37385/84gxbd92Keywords:
Kompetensi, Independensi, Skeptisisme Profesional, Pengalaman Audit, Beban Kerja, dan Kemampuan Pengaudit dalam mendeteksi kecurangan.Abstract
Studi ilmiah ini bertujuan untuk menganalisis: (1) Pengaruh Kompetensi terhadap Kemampuan Pengaudit dalam Mendeteksi Kecurangan. (2) Pengaruh Independensi terhadap Kemampuan Pengaudit dalam Mendeteksi Kecurangan. (3) Pengaruh Skeptisisme Profesional terhadap Kemampuan Pengaudit dalam Mendeteksi Kecurangan. (4) Pengaruh Pengalaman Audit terhadap Kemampuan Pengaudit dalam Mendeteksi Kecurangan. (5) Pengaruh Beban Kerja terhadap Kemampuan Pengaudit dalam Mendeteksi Kecurangan. Studi ilmiah ini termasuk dalam studi ilmiah kuantitatif. Data yang digunakan pada studi ilmiah ini berupa data primer dengan menggunakan metode survei. Metode pengambilan data untuk studi ilmiah, yaitu dengan menyebarkan kuesioner kepada seluruh pengaudit yang bekerja pada kantor Badan Pemeriksa Keuangan RI Perwakilan Sumatera Barat. Metode penyampelan yang digunakan adalah metode purposive sampling. Pengujian data menggunakan aplikasi SPSS 27. Hasil dari studi ilmiah ini adalah (1) Kompetensi berimplikasi positif dan signifikan terhadap kemampuan pengaudit dalam mendeteksi kecurangan. (2) Independensi berimplikasi positif dan signifikan terhadap kemampuan pengaudit dalam mendeteksi kecurangan. (3) Skeptisisme Profesional berimplikasi positif dan signifikan terhadap kemampuan pengaudit dalam mendeteksi kecurangan. (4) Pengalaman Audit berimplikasi positif dan signifikan terhadap kemampuan pengaudit dalam mendeteksi kecurangan. (5) Beban Kerja berimplikasi negatif dan signifikan terhadap kemampuan pengaudit dalam mendeteksi kecurangan.
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