Pengaruh Independensi, Integritas, Pengalaman Auditor dan Biaya Audit terhadap Kemampuan Mendeteksi Praktik Akuntansi Kreatif (Studi Empiris: Kantor Akuntan Publik Kota Medan)

Abstract

Capacity to detect creative accounting practice is an auditor's skill in detecting fincial figure playing thing, including earning management in financial statement. The objective of the research was to examine and analyze the influence of Independency, Integrity, Auditor's Experience, and Audit Cost on Capacity to Detect the Practice of Creating Accounting partially and simultaneously. The population was auditors of the Public Accountant Office in Medan. The primary data were gathered by conducting field survey by distributing 90 questionnaires, and 80 of them were processed. The samples were taken by using saturated sampling technique. The research was designed by using multiple linear regression analysis, and the data were analyzed by using SPSS application. The result of the research showed that, partially, Independency, Integrity, Auditor's Experience, and Audit Cost had the influence on Capacity to Detect the Practice of Creative Accounting. It was also found that, simultaneously, the variables of independency, integrity, auditor's experience, and audit cost had the influence on the capacity to detect the practice of creative accounting.