CD Skripsi

Pengaruh Kompetensi Auditor, Independensi Auditor, Teknik Audit, Dan Whistleblowing System Terhadap Pendeteksian Kecurangan (Studi Empiris Pada Kantor Perwakilan Bpkp Provinsi Riau)

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This study aims to examine (1) the effect of auditor competence on fraud
detection (2) the effect of auditor independence on fraud detection (3) the effect of
audit techniques on fraud detection (4) the effect of whistleblowing system on fraud
detection.
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 96 respondents.
But only 76 (79.16%) respondents returned the questionnaire and could be
processed. The data analysis technique used in this study is multiple linear regression
analysis with the help of SPSS 25.0 for windows.
The results of this study indicate that auditor competence, audit techniques,
and the whistleblowing system are proven to influence fraud detection. While auditor
independence has no effect on fraud detection
Keywords : Fraud Detection, Auditor Competence, Audit Techniques, Whistleblowing
System

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0108)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0108)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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