CD Skripsi

Pengaruh Skeptisme Profesional, Pengalaman Auditor, Beban Kerja, Tipe Kepribadian Dan Independensi Terhadap Kemampuan Auditor Internal Dalam Mendeteksi Kecurangan (Studi Pada Inspektorat Provinsi Riau)

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ABSTRACT
This study aims to examine and analyze the effect of professional skepticism, auditor experience, workload, personality type and independence on the ability of internal auditors to detect fraud in the Inspectorate of Riau Province. The variable of professional skepticism was measured by using indicators of interrogative attitude, prudence in making decisions, curiosity, interpersonal understanding, confidence and confidence in making decisions. The auditor's experience variable is measured by looking at the length of time and the number of assignments. The workload variable was measured from the time load and mental effort load. The personality type variable was measured by extraversion, intervention, sensing, intuition, thinking, feeling and judging. Meanwhile, the independence variable is measured by independence in fact and independence in appearance.
This research is a quantitative research. The population in this study were 47 auditors at the Riau Province Inspectorate. The sampling technique used is a saturated sample so that the entire population is the sample. Data measurement scale with Likert scale. The data were analyzed using SEM-PLS through the WarpPLS version 6.0 application
The results of this study indicate that professional skepticism, work experience, personality type and independence have a significant effect on the ability of internal auditors to detect fraud. Meanwhile, workload has no effect on the ability of internal auditors to detect fraud.
Keywords: internal auditor's ability to detect fraud, Professional Skepticism, Work experience, workload, personality type and independence

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602110356

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602110356

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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