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  • Hasil Pls Ujian Statistik

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    rifqi
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    This document describes a study that examines the influence of auditors' professional skepticism and competence on fraud detection, with time budget pressure as a moderating variable. It identifies the dependent variable as fraud detection and the independent variables as auditor competence, professional skepticism, and time budget pressure. It presents five hypotheses about the relationships between these variables. It then describes the research model and outlines the tests for validity, reliability, and significance that were performed, showing that the independent variables were not found to significantly influence the dependent variable.

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    This document describes a study that examines the influence of auditors' professional skepticism and competence on fraud detection, with time budget pressure as a moderating variable. It identifies the dependent variable as fraud detection and the independent variables as auditor competence, professional skepticism, and time budget pressure. It presents five hypotheses about the relationships between these variables. It then describes the research model and outlines the tests for validity, reliability, and significance that were performed, showing that the independent variables were not found to significantly influence the dependent variable.

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    17 views3 pages

    Hasil Pls Ujian Statistik

    Uploaded by

    rifqi
    This document describes a study that examines the influence of auditors' professional skepticism and competence on fraud detection, with time budget pressure as a moderating variable. It identifies the dependent variable as fraud detection and the independent variables as auditor competence, professional skepticism, and time budget pressure. It presents five hypotheses about the relationships between these variables. It then describes the research model and outlines the tests for validity, reliability, and significance that were performed, showing that the independent variables were not found to significantly influence the dependent variable.

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    of 3

    NAMA: Rifqi Abdillah Al Afif

    NIM: 1920532026

    1. Artikel yang dipilih berjudul : The Influence Of Auditor’s Professional Skepticism And
    Competence On Fraud Detection: The Role Of Time Budget Pressure.

    2. Identifikasi variable

    Variable dependet (y) : Fraud Detection (Ordinal Scale)


    Variable independent (x) : Auditor Competence (x1) (Ordinal Scale)
    Profesional Skeptisme (x2) (Ordinal Scale)
    Variabel moderasi (z) : Time Budgeting Preasure (Ordinal Scale)

    3. Model penelitian

    A. Hipotesis dan model penelitian

    H1 : diduga hubungan signifikan antara auditor competen terhadap fraud detection

    H2: diduga hubungan signifikan antara professional skeptisme terhadap fraud detection

    H3: diduga hubungan antara time budgeting preasure terhadap fraud detection
    H4: diduga hubungan antara auditor competence terhadap fraud detection dimoderasi oleh
    time budgeting preasure

    H5: diduga hubungan antara professional skeptisme terhadap fraud detection dimoderasi oleh
    time budgeting preasure

    B. - Pengujian Validitas

    AUDITOR FRAUD PROFESIONAL TIME BUDGET


    AC*TB PS*TB
    COMPETENCE DETECTION SKEPTISME PREASURE
    AC1 0,806
    AC2 0,756
    AC3 0,857
    AC4 0,727
    AUDITOR COMPETENCE *
    1,132
    TIME BUDGET PREASURE
    FD1 0,668
    FD2 0,669
    FD3 0,907
    PROFESIONAL SKEPTISME *
    1,096
    TIME BUDGET PREASURE
    PS2 0,765
    PS3 0,942
    TB1 0,970
    TB2 0,684

    Jika nilai Loading Factor indicator ≥ 0,5 dikatakan valid


    - Pengujian realibilitas

    Average
    Cronbach's Composite Variance
    rho_A
    Alpha Reliability Extracted
    (AVE)
    AC*TB 1,000 1,000 1,000 1,000
    AUDITOR COMPETENCE 0,797 0,811 0,867 0,621
    FRAUD DETECTION 0,662 0,882 0,797 0,572
    PROFESIONAL
    0,671 0,873 0,847 0,736
    SKEPTISME
    PS*TB 1,000 1,000 1,000 1,000
    TIME BUDGET
    0,655 1,258 0,822 0,704
    PREASURE

    tabel ini memperlihatkan Composite reliability ≥ 0,7 dapat dikatakan indicator konsisten
    dalam mengukur konstruknya

    - Uji signifikansi

    Standard
    Original Sample Mean T Statistics
    Deviation P Values
    Sample (O) (M) (|O/STDEV|)
    (STDEV)
    AC*TB -> FRAUD
    0,111 0,055 0,281 0,394 0,694
    DETECTION

    AUDITOR
    COMPETENCE -> 0,423 0,408 0,262 1,616 0,107
    FRAUD DETECTION

    PROFESIONAL
    SKEPTISME -> 0,086 0,142 0,261 0,328 0,743
    FRAUD DETECTION
    PS*TB -> FRAUD
    -0,012 0,054 0,231 0,054 0,957
    DETECTION
    TIME BUDGET
    PREASURE -> 0,219 0,238 0,336 0,651 0,516
    FRAUD DETECTION

    Tabel ini menjelaskan bahwa semua variable independent tidak berpengaruh terhadap
    variable dependet karena t statistik ≥ 1,96

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