CD Skripsi

Pengaruh Penerapan Aturan Etika, Pengalaman Auditor Dan Skeptisme Profesional Terhadap Pendeteksian Kecurangan Laporan Keuangan

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The research aims to examine the Influence of Application Profesion Ethic, Audit Experience, and Professional Skepticism in Detection of the Fraud. Object of this research are the accountants public offices in Pekanbaru, Padang, Palembang and Batam. This research use primary data. There are fifty three questionnairs which are sent but, only forty nine questionnairs returned. Data of this research is analyzed by multiple regression method and SPSS program version 21.0. Indepdnent variabels in this research are the influence of application profetion ethic, audit experience, and professional skepticism measured by using likert scale by giving scorre 1-5. While teh dependent variable is detection the fraoud of financial statement is also measured by using the likert scale by scala by giving the score 1-5. The results of this research showed that the application of profesion ethic has no effect in detection of the fraud with 0,058 significance, audit experience has an effect in detection of the fraud with 0,008 significance, and professional skepticism has an effect in detection of the fraud with 0,000 significance. The results of this research also showed that coefficient determinant is 75,8%. Keywords: Profesion Ethic, Auditor, Professional, Fraud, and Financial Statement

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0216)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 103 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0216)

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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