CD Skripsi

Pengaruh Penerapan Aturan Etika, Pengalaman Auditor Dan Skeptisme Profesional Terhadap Pendeteksian Kecurangan Laporan Keuangan

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The research aims to examine the Influence of Application Profesion Ethic, Audit Experience, and Professional Skepticism in Detection of the Fraud. Object of this research are the accountants public offices in Pekanbaru, Padang, Palembang and Batam. This research use primary data. There are fifty three questionnairs which are sent but, only forty nine questionnairs returned. Data of this research is analyzed by multiple regression method and SPSS program version 21.0. Indepdnent variabels in this research are the influence of application profetion ethic, audit experience, and professional skepticism measured by using likert scale by giving scorre 1-5. While teh dependent variable is detection the fraoud of financial statement is also measured by using the likert scale by scala by giving the score 1-5. The results of this research showed that the application of profesion ethic has no effect in detection of the fraud with 0,058 significance, audit experience has an effect in detection of the fraud with 0,008 significance, and professional skepticism has an effect in detection of the fraud with 0,000 significance. The results of this research also showed that coefficient determinant is 75,8%. Keywords: Profesion Ethic, Auditor, Professional, Fraud, and Financial Statement

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Detail Information

Título da série

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Número de chamada

02 03. 117 (0216)

Editora

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Paginação

x, 103 hlm.; ill.; 29 cm

Idioma

Indonesia

ISBN/ISSN

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Classificação

02 03. 117 (0216)

Content Type

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Media Type

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Carrier Type

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Edição

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Assunto(s)

Akuntansi

Detalhe específico

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Statement of Responsibility

DAUS

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