CD Skripsi
Pengaruh Penerapan Aturan Etika, Independensi, Keahlian Profesional, Dan Tekanan Anggaran Waktu Terhadap Pendeteksian Kecurangan(Studi Empiris Pada Kantor Bpk-Ri Perwakilan Riau, Sumatera Barat, Dan Sumatera Utara)
This study aimed to: 1) Prove empirically the effect of ethics rules aplication toward fraud detection. 2) To prove empirically the effect of the independence toward fraud detection. 3) To prove empirically the effect of proffesional skills toward fraud detection. 4) To prove empirically the effect of time budget pressure toward fraud detection. The population of this study were all of the auditors working at BPK-RI Representative of Riau Province, West Sumaera Province, and North Sumatera Province that amount of 416 auditors. The samples that chosen were 204 auditors (using Sloving formula). The samples were auditors that have role as Functional Auditor (JFP). This study was using questionnaires that were distributed to each representatives. The total amount of questionnaires that were returned and can be used in analysis were 186 questionnaires. Data analysis tools that being used was Moderated Regression Analysis (MRA) with SPSS software. The result of this study indicates: 1) the application of ethics rules pasitively affetcs the fraud detection, 2) independence pasitively affects the fraud detection, 3) proffesional skills pasitively affects the fraud detcetion, 4) time budget pressure negatively affects the fraud detection.
Keywords: ethics, independence, profesional skills, and fraud detection
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