Pengaruh perkembangan moral auditor eksternal terhadap pendeteksian kecurangan dimediasi sensitivitas etis
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2020
Pembimbing 1 : Itjang D. Gunawan
Pembimbing 2 : Khomsiyah
Subyek : Auditors - Professional ethics;Fraud investigation
Kata Kunci : fraud detection, Kohlberg's moral development, ethical sensitivity, external auditors
Status Posting : Published
Status : Tidak Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2020_DS_DIE_222121404_Halaman-Judul.pdf | ||
| 2. | 2020_DS_DIE_222121404_Lembar-Pengesahan.pdf | 1 | |
| 3. | 2020_DS_DIE_222121404_Bab-1_Pendahuluan.pdf | 23 | |
| 4. | 2020_DS_DIE_222121404_Bab-2_Landasan-Teoritis.pdf |
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| 5. | 2020_DS_DIE_222121404_Bab-3_Metode-Penelitian.pdf |
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| 6. | 2020_DS_DIE_222121404_Bab-4_Hasil-dan-Analisis-Penelitian.pdf |
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| 7. | 2020_DS_DIE_222121404_Bab-5_Simpulan.pdf |
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| 8. | 2020_DS_DIE_222121404_Daftar-Pustaka.pdf | ||
| 9. | 2020_DS_DIE_222121404_Lampiran.pdf |
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T Tujuan penelitian ini untuk menganalisis pengaruh perkembangan moralauditor eksternal terhadap pendeteksian kecurangan dengan dimediasi sensitivitasetis. Penelitian mengambil sampel 174 auditor eksternal di Indonesia dengan cararandom sampling. Metode analisis mengunakan structural equation modelingLisrel.Hasil penelitian menemukan bahwa perkembangan moral maupunsensitivitas etis berpengaruh signifikan terhadap pendeteksian kecurangan, selainitu ditemukan pengaruh tidak langsung melalui sensitivitas etis lebih kuat dibandingpengaruh langsung. Pengaruh terkuat ditunjukkan sensitivitas etis terhadappendeteksian kecurangan, menunjukkan bahwa tingkat perkembangan moralmempengaruhi sensitivitas auditor eksternal dalam mengenali adanya tanda (redflags) terjadinya kecurangan. Penelitian ini menggunakan instrumen pengukurankomprehensif atas perkembangan moral Kohlberg dan sensitivitas etis yangpertama kalinya dilakukan untuk auditor eksternal sesuai dengan UU 5/2011akuntan publik dan kode etik profesi akuntan publik
T The purpose of this study is to analyze the influence of external auditor'smoral development on detection of fraud mediated by ethical sensitivity. The studysample are 174 external auditors in Indonesia using random sampling. Theanalytical method uses Lisrel structural equation modeling.Study results found that moral development as well as ethical sensitivity hada significant effect on detection of fraud, in addition it was found that indirect effectthrough ethical sensitivity was stronger than direct effect. The strongest influenceis shown by ethical sensitivity to detection of fraud, indicating that the level of moraldevelopment affects sensitivity of external auditors in recognizing red flags. Thisstudy uses a comprehensive measurement instrument for Kohlberg's moraldevelopment and ethical sensitivity for the first time conducted for external auditorsin accordance with Indonesian Law 5/2011 of public accountants and code of ethicsof the public accountant profession
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