CD Skripsi
Pengaruh Whistleblowing, Akuntansi Forensik, Skeptisme Profesional, Dan Audit Investigasi Terhadap Pendeteksian Fraud (Studi Pada Perwakilan Bpk Dan Bpkp Provinsi Riau)
ABSTRACT
This study aims to examine the influence of whistleblowing, forensic accounting,
professional skepticism, and investigative audit on fraud detection at the BPK and
BPKP Representative Offices of Riau Province. The method used in this study is a
quantitative approach with primary sources in the form of questionnaires given to
respondents. The population in this study were auditors at the BPK and BPKP
Representative Offices of Riau Province. The sampling technique in this study used
saturated sampling, so the sample used in this study was 95 auditors as respondents.
This study uses multiple linear regression analysis techniques with the help of data
processing using IBM SPSS version 30. The results of this study indicate that the
variables whistleblowing, forensic accounting, professional skepticism, and
investigative audit have an effect on fraud detection. The implications of this study
are to improve the auditor's ability to detect fraud and become a reference for the
development of science related to whistleblowing, forensic accounting, professional
skepticism, and investigative audit.
Keywords: Whistleblowing, Forensic Accounting, Professional Skepticism,
Investigative Audit, Fraud Detection.
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