Image of Pengaruh Independensi, Skeptisisme Profesional Dan Tekanan Waktu Terhadap Kemampuan Auditor Internal Mendeteksi Kecurangan (Studi Pada Inspektorat Se-Provinsi Riau)
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Pengaruh Independensi, Skeptisisme Profesional Dan Tekanan Waktu Terhadap Kemampuan Auditor Internal Mendeteksi Kecurangan (Studi Pada Inspektorat Se-Provinsi Riau)

The ability of the internal auditors to detect fraud is the ability of the internal auditors to
obtain sufficient early indications of fraud, as well as to narrow the space for the perpetrators of
fraud. The ability of internal auditors to detect fraud are influenced by independence,
professional skepticism and time pressure.
This study aims to examine and analyze the direct effect of independence, professional
skepticism and time pressure on the ability of internal auditors to detect fraud. The population in
this study were auditors at the Inspectorate of Riau Province. The number of auditors working at
Inspectorates throughout Riau Province is 297 people in 2021. The sampling method used is
proportionate stratified random sampling, which is a stratified sample testing method with the
population divided into homogeneous groups (strata) and from each the groups were sampled
proportionally. Calculations are carried out using the slovin formula. From these calculations, a
sample of 170 auditors was obtained. The data analysis technique used in this research is Smart
PLS.
The results in this study indicate that independence and professional skepticism have a
significant effect on the ability of internal auditors to detect fraud. Meanwhile, time pressure has
no significant effect on the ability of internal auditors to detect fraud.
Key words: Internal Auditor Ability to Detect Fraud, Independence, Professional Skepticism,
Time Pressure

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 222 (0005)
10 07. 222 (0005)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 222 (0005)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 126 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 222 (0005)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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