CD Skripsi

Pengaruh Skeptisme Profesional, Kompetensi, Pengendalian Internal Dan Indepedensi Terhadap Pendekteksian Kecurangan Audit Dengan Tekanan Waktu Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Kap Kota Batam Dan Kap Kota Pekanbaru)

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ABSTRACT
This study aims to determine the effect of professional skepticism, competence,
internal control, and independence on audit fraud detection with time pressure as
a moderating variable. The population in this study is the Public Accountant
Office of Pekanbaru and Batam City. The sample selection method used the Quota
Sampling method. The method of analysis used MRA (Moderated Regression
Analysis). The results of this study found that (1) Professional Skepticism affects
Audit Fraud Detection. (2) Competence affects Audit Fraud Detection. (3)
Internal Control affects Audit Fraud Detection. (4) independence affects Audit
Fraud Detection. (5) Time Pressure has succeeded in moderating the relationship
between Professional Skepticism and Audit Fraud Detection. (6) Time Pressure
has succeeded in moderating the relationship between Competence and Audit
Fraud Detection. (7) Time Pressure has succeeded in moderating the relationship
between Internal Control and Audit Fraud Detection. (8) Time Pressure has
succeeded in moderating the relationship between Independence and Audit Fraud
Detection
Keywords: Audit Fraud Detection, Professional Skepticism, Competence,
Internal Control, Independence, Time Pressure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0162)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0162)

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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