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