Image of Pengaruh Teknik Audit Investigatif, Pengalaman Auditor Dan Profesionalisme Auditor Terhadap Pengungkapan Kecurangan Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi (Studi Empris Pada Kantor Perwakilan Bpkp Provinsi Riau)
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Pengaruh Teknik Audit Investigatif, Pengalaman Auditor Dan Profesionalisme Auditor Terhadap Pengungkapan Kecurangan Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi (Studi Empris Pada Kantor Perwakilan Bpkp Provinsi Riau)

ABSTRACT
This study aims to find out about (1) The effect of investigative audit techniques on fraud
disclosure, (2) The effect of auditor experience on fraud disclosure, (3) The influence of
auditor professionalism on fraud disclosure, (4) The effect of investigative audit techniques
on fraud disclosure moderated by spiritual intelligence (5) The effect of the auditor's
experience on the disclosure of fraud moderated by spiritual intelligence, (6) The effect of
auditor professionalism on the disclosure of fraud moderated by spiritual intelligence. The
data used in this study are primary data with a questionnaire as an instrument. The method
used for sample selection is a saturated sample (the entire population is sampled). The
number of samples in this study were 60 respondents. But only 56 (93.3%) respondents
returned the questionnaire and could be processed. Hypothesis testing in this study was
carried out using the statistical test t. Data analysis techniques used in this study are
multiple linear regression analysis and moderation regression analysis using the Statistical
Product and Service Solution (SPSS) data processing software version 17.0 for windowS.
The results of this study indicate that investigative audit techniques have a significant effect
on disclosure of fraud. While the auditor's experience and auditor professionalism have no
effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence
can moderate investigative audit techniques, auditor experience and auditor professionalism
on disclosure of fraud.
Keywords: Investigative Audit Techniques, Experience, Professionalism, Spiritual
Intelligence, Fraud.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0076)
02 03. 120 (0076)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0076)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0076)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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