Ifanisari, Ameilia Budi (2026) Pengaruh Fraud Awareness, Organizational Pressure, dan Professional Skepticism Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Kota Malang Yang Terdaftar Dalam Direktori IAPI 2026. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the influence of fraud awareness, organizational pressure, and professional skepticism on audit quality among auditors at Public Accounting Firms (KAP) in Malang City. This study employs a quantitative approach with an associative research design. Data were collected by distributing questionnaires to auditors at Public Accounting Firms in Malang City. Purposive sampling was used, resulting in a sample of 54 auditor respondents. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) software, version 25. The results indicate that neither fraud awareness nor organizational pressure has a significant effect on audit quality; however, professional skepticism has a positive and significant effect on audit quality. These findings suggest that audit quality is primarily influenced by an auditor's ability to apply professional skepticism during the audit process. Conversely, a high level of awareness regarding potential fraud and the presence of organizational pressure do not directly influence audit quality among auditors at Public Accounting Firms in Malang City.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ameilia Budi Ifanisari | ||||||||
| Date Deposited: | 03 Sep 2026 03:21 | ||||||||
| Last Modified: | 03 Sep 2026 03:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59688 |
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