Ardiansyah, Tiffany Almadea Carlita (2026) Pengaruh Pengalaman Auditor, Skeptisisme Profesional, Etika Auditor, Tipe Kepribadian Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Dengan Independensi Sebagai Variabel Moderasi (Studi Empiris Pada Kap Di Kota Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of auditor experience, professional skepticism, Firms (PAFs) in the city of Surabaya. Data were analyzed using Partial Least Squares auditor ethics, and auditor personality type on auditors’ ability to detect fraud, as well as to test the role of independence as a moderating variable. This study employs a quantitative approach using a survey method, with questionnaires distributed to 55 Public Accounting (PLS) with the assistance of SmartPLS. The sampling technique used in this study was convenience sampling, and the sample consisted of 115 auditors. The results indicate that auditor experience, professional skepticism, auditor ethics, and auditor personality type significantly influence auditors’ ability to detect fraud. Auditor independence does not significantly influence the ability to detect fraud. However, independence moderates the effects of auditor experience and personality type but does not moderate the effects of professional skepticism and auditor ethics.
| 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: | TIFFANY ALMADEA CARLITA ARDIANSYAH | ||||||||
| Date Deposited: | 26 May 2026 08:59 | ||||||||
| Last Modified: | 26 May 2026 08:59 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52875 |
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