Image of Pengaruh Kemampuan, Pengalaman Dan Skeptisme Profesional Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Kecurangan (Studi Pada Bpk Ri Perwakilan Provinsi Riau)
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Pengaruh Kemampuan, Pengalaman Dan Skeptisme Profesional Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Kecurangan (Studi Pada Bpk Ri Perwakilan Provinsi Riau)

Abstract: This study aims to determine and examine the factors that affect the
effectiveness of the implementation of audit procedures in evidence of fraud. The
factors tested in this study were the investigative auditor’s ability, experience and
professional skepticism. The source of data used in this study is primary data and
data collection is carried out directly using a questionnaire which is measured using
a likert scale. The population in this study were all functional auditors who worked at
BPK RI Representatives of Riau Province, amounting to 75 people. The total sample
of the study was 38 respondents with a sampling technique that is purposive
sampling. The reason for using purposive sampling is because the specific criteria to
be studied are investigative auditors who have conducted investigative audits for at
least 3 years of assignment. Data analysis was carried out using multiple linear
regression which was processed with the help of SPSS version 23 program. The
result of this study indicate that the investigative auditor’s professional ability,
experience and skepticism have a significant effect on the effectiveness of the
implementation of audit procedures in proving fraud.
Keywords : Auditor Ability, Auditor Experience, Professional Skepticism of
Investigative Auditors, Effectiveness of Implementation of Audit Procedures,Proof of
Fraud

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0092)
02 03. 121 (0092)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0092)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0092)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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