CD Skripsi

Pengaruh Skeptisme Profesional, Independensi, Kompetensi, Pengendalian Internal Dan Beban Kerja Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Empiris Pada Bpkp Perwakilan Provinsi Riau)

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This research aims to find out and analyze about: (1) The influence of
Professional Skepticism on auditors' ability to detect fraud, (2) the effect of
independence on the ability of auditors to detect fraud, (3) the influence of
competencies on the ability of auditors to detect fraud, (4) the influence of internal
control on the ability of auditors to detect fraud, (5) the effect of workload on the
ability of auditors to detect fraud.The population of this study is an auditor working
on the Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Riau.
The respondents in the study were 58. The study used questionnaires in its data
collection. The research instrument testing technique uses a validity test with the
Pearson Correlation correlation test, while the reliability test with Cronbach Alpha.
The classic Assumption Test includes the normality test of the multicholeonierity test,
the heteroskedastity test. The hypothesis test in this study uses multiple regression
analysis, statistical t test and determination coefficient test (R2). The results of this
study showed that Professional Skepticism of the Auditor's Ability to Detect Fraud
with a significant value of 0.006, Independence of Auditor's Ability to Detect Fraud
with a significant value of 0.002, Competency to The Ability of Auditors to Detect
Fraud with a significant value of 0.010, Internal Control to The Ability of Auditors to
Detect Fraud with a significant value of 0.000, and Workload to the Ability of
Auditors to Detect Fraud with a significant value of 0.006. So the conclusion of this
study is that all hypotheses presented are acceptable
Keywords: Professional Skepticism, Independence, Competence, Internal Control,
Workload, Auditors' Ability To Detect Fraud

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0214)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0214)

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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