CD Skripsi

Pengaruh Pengalaman, Independensi, Skeptisme Profesional Dan Beban Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan(Fraud)(Survey Pada Kap Di Kota Medan, Padang Dan Pekanbaru )

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This study was aimed to examine the effect of Experience, Independence, Professional Skepticism and Workload against Auditor’s Ability to Detect Fraud. The population in this study is Auditor who work in Public Accountant Firm in Medan, Padang and Pekanbaru. Collecting data of this study using a questionnaire submitted to 112 auditors. From questionnaires distributed, 78 questionnaires (69,6%) were completed and can be processed. Data analiysis technique used is multiple regression analysis were processed with SPSS (Statistical Product Service Solution) Version 17 for Windows. The result of this study indicated that (1) experience has a positively significant effect to the auditor’s ability on fraud detection where significant value 0,016>0,05 and tcount>ttable2,458>1,993 (2) independence has a positively significant effect to the auditor’s ability on fraud detection where significant value 0,000ttable5,644>1,993(3) professional skepticims has a positively significant effect to the auditor’s ability on fraud detection where significant value 0,000ttable4,269>1,993 while (4) workload has negative significant effect to the auditor’s ability on fraud detection where significant 0,000ttable-3,799>1,993.
Keyword: Fraud Detection, Experince, Independence, Professiona Skepticism and Workload

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0068)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xii, 89 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0068)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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