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Image of Pengaruh Pengalaman Auditor, Independensi Auditor, Dan  Whistleblower Terhadap Pelaksanaan Prosedur Audit Dalam Pembuktian Kecurangan( Fraud) (Studi Empiris Pada Inspektorat Provinsi Riau)
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CD Skripsi

Pengaruh Pengalaman Auditor, Independensi Auditor, Dan Whistleblower Terhadap Pelaksanaan Prosedur Audit Dalam Pembuktian Kecurangan( Fraud) (Studi Empiris Pada Inspektorat Provinsi Riau)

INNEKE PUSPA INDAH / 1402120854 - Nama Orang;

The purpose of this research is to find out the effect of the auditor’s experience, the independence of the auditor, and the whistleblower on the audit procedures in the proof of fraud. Independent variables used in this study is the auditor’s experience, the independence of the auditor, and the whistleblowerwhile the dependent variable is the audit procedures in the proof of fraud. The population in this empirical study on inspectorate provincial of riau. Collecting data in this study using a questionnaire with sample was determined by the purposive sampling method and obtain 49 respondents. Data analysis conducted with multiple regression model with help of software SPSS 21st version. Result of hypothesis test using statistical t-test showed the significant value of the auditor’s experience variable 0,006 < 0,05, which mean that H1 accepted, the independence of the auditor variable 0,015 < 0,05, which means that H2 accepted, the whistleblower variable 0,000 < 0,05, which mean that H3 accepted. Result of the research was found the effect of the auditor’s experience, the independence of the auditor, and the whistleblower Based on total adjusted R-square result proved that variables the auditor’s experience, the independence of the auditor, and the whistleblower effect on the audit procedures in the proof of fraud results is 56,5%.
Keywords : The Auditor’s Experience, The Independence of The Auditor, and The Whistleblower and The Audit Procedures In The Proof of fraud.


Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 118 (0063)
02 03. 118 (0063)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0063)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018
Deskripsi Fisik
x, 104 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0063)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
DAUS
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
  • JUDUL
  • DAFTAR ISI
  • ABSTRAK
  • BAB I PENDAHULUAN
  • BAB II TINJAUAN PUSTAKA DAN HIPOTESIS
  • BAB III METODE PENELITIAN
  • BAB IV HASIL DAN PEMBAHASAN
  • BAB V PENUTUP
  • DAFTAR PUSTAKA
  • LAMPIRAN
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