CD Skripsi

Pengaruh Pengalaman Audit, Task Spesific Knowledge, Fraud Triangle Dan Penerapan Risk Based Audit Terhadap Efektivitas Audit Intern Dan Kemampuan Mendeteksi Kecurangan Dalam Pemeriksaan Laporan Keuangan Pemerintah Daerah (LKPD) Di BPK RI Perwakilan Provinsi Riau

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The aim of this study is to demonstrate empirically the effect of audit experience, task specific knowledge, fraud triangle and RBA implementaton on internal audit effectiveness and Fraud Detection Capability in the implementation of inspection LKPD and influence the effectiveness of the internal audit of the ability to detect fraud in the implementation of LKPD examination.
The study population was all auditors at BPK RI Representative Riau Province which carry out checks LKPD of 2012. The sample in this study are employees of BPK RI Representative Riau province LKPD examination in 13 Local Government District / City / Province. Hypothesis testing is done through multiple linear regression analysis. This analysis examines the relationship is linear between independent variables with the dependent variable.
The research concludes that Auditors experience, Task Specific Knowledge, Triangle Fraud and Risk Based Audit Implementation has significant effect on the effectiveness of Internal Audit. Research has found that Auditor Experience, Task Specific Knowledge and Risk Based Audit Implementation has no significant effect on Fraud Detection Capability. While the Fraud Triangle and Effectiveness of Internal Audit has significant effect on Fraud Detection Capability.
Keywords: Experience Auditor, Task Specific Knowledge, Triangle Fraud, Risk Based Audit Implementation, Effectiveness of Internal Audit and Fraud Detection Capabilities.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 115 (0210)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2015

Deskripsi Fisik

x, 102 hl.;ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 115

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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