CD Skripsi

Pengaruh Kemampuan Menilai Risiko Kecurangan, Pengalaman, Skeptisme Profesional Auditor Dan Independensi Terhadap Pendeteksian Kecurangan (Studi Kasus Pada Kap Wilayah Pekanbaru, Padang, Medan)

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This study aims to determine the influence of empirical Ability to Assess Fraud Risk, Experience, Professional Auditor Skepticism and Independence to Fraud Detection. This research was conducted by using a survey of public accounting firm at Pekanbaru, Padang and Medan. The population in this study is 36 public accounting firm at Pekanbaru, Padang and Medan. Samples taken amounted to 116 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study. The results showed that the ability to assess fraud risk, experience, auditor professional sceptism, and independence significant effect on fraud detection with significance value of ability to assess fraud risk 0.041 (alpha 0,05), experience 0,037 (alpha 0,05), auditor professional sceptism 0.015 (alpha 0,05) and independence 0.020 (alpha 0,05). The value of Adjusted R square is 0,182, which means by 18.2% of independent variable in this study was able to influence the dependent variable, while the remaining 81.8% is explained by other variables not included in this study such as auditor accuracy, objectivity, competency, personality type and workload.
Keywords : Fraud Detection, assess fraud risk, experience, auditor skepticism, and independence

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0064)

Penerbit

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

Deskripsi Fisik

xi, 113 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0064)

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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