CD Tesis

Pengaruh Penilaian Risiko Audit Dan Task Spesific Knowledge Terhadap Kemampuan Mendeteksi Kecurangan: Efektivitas Audit Internal Sebagai Variabel Mediasi (Studi Empiris Pada Badan Pemeriksa Keuangan Repubiik Indonesia Perwakilan Riau Dan Kepulauan Riau)

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This study aims to analyze the effect of audit risk assessment and task specific audit knowledge on the ability to detect fraud with the effectiveness of internal audits as mediating. This research was conducted at the office of the Badan Pemeriksa Keuangan (BPK) of Indonesian Representatives of Riau and Riau Islands Province. The sampling technique used in this study is total sampling. Data analysis using Structural Equation Model (SEM).
The results showed that audit risk assessment has an effect on the ability to detect fraud significantly, task specific knowledge has a significant effect on the ability to detect fraud, the effectiveness of internal audit mediates the effect of audit risk assessment on fraud detection capabilities, the effectiveness of internal audit mediates influence task specific knowledge on the ability to detect fraud, and the effectiveness of internal audit has a significant effect on the ability to detect fraud.

Keywords: Fraud, Fraud Detection, Audit Risk Assessment, Task Specific Knowledge, Internal Audit Effectiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0053)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiii, 136 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0053)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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