Image of Pengaruh Kemampuan Auditor Investigatif, Pengalaman Auditor, Dan Independensi Auditor Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Kecurangan (Fraud) (Studi Kasus Pada Inspektorat Provinsi Riau)
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Pengaruh Kemampuan Auditor Investigatif, Pengalaman Auditor, Dan Independensi Auditor Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Kecurangan (Fraud) (Studi Kasus Pada Inspektorat Provinsi Riau)

This study aims to find out the effect of the ability of investigatve auditor, the auditor’s experience, and the independence of the auditor on the effectiveness of audit procedures in the proof of fraud. The population in this case study on inspectorate provincial of riau. Data used in this research in primary data. Collecting data in this study using a questionnaire with sample was determined by the purposive sampling method and obtain 49 respondents auditors working on inspectorate provincial of riau. Data analysis conducted with multiple linear regression model with help of software SPSS version 21. The result of the research based on hypothesis test show that ability of invesitgative auditor, the auditor’s experience, and the independence of the auditor have significant effect on the effectiveness of audit procedures in the proof of fraud that is 0,278, 0,863, and 0,500 on the Inspectorate Provincial Of Riau. Based on total adjusted R-square result proved that variables the ability of invesitgative auditor, the auditor’s experience, and the independence of the auditor effect on the effectiveness of audit procedures in the proof of fraud results of 68,2% while the rest of 31,8% were affected by other variables that were not performed in this study.
Keywords: the ability of invesitgative auditor, the auditor’s experience, the independence of the auditor and the effectiveness of audit procedures in the proof of fraud

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0114)
02 03. 117 (0114)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0114)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 108 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0114)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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