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Pengaruh Skeptisme Profesional Dan Pengalaman Audit Terhadap Kemampuan Dalam Mendeteksi Fraud Pengadaan Barang Dan Jasa Di Provinsi Riau Dengan Pelatihan Audit Sebagai Pemoderasi (Studi Pada Auditor Badan Pemeriksa Keuangan Provinsi Riau)

SUMMARY
Fraud can occur in companies, organizations, and even government agencies. This shows that fraud must be dealt with immediately, therefore every company or government agency needs an auditor to check financial statements. Auditors are required to be able to maintain the trust of their clients and from other users of audited financial statements. This trust should always be enhanced by the support of an audit expertise. The mandate carried out as an auditor must be carried out with an attitude of professionalism and uphold the code of professional ethics which must be used as a guideline in carrying out each of its duties. This study aims to analyze the influence of professional skepticism and auditor experience on the auditor's ability to detect fraud. To analyze the effect of audit training, moderate professional skepticism about auditors' ability to detect fraud. The population referred to in this study is all BPK Auditors representing Riau Province who have carried out examinations and assessed their abilities with the Assessment of the Ability to Carry Out Examiners (PKPP) with a total of 84 people. The research method was carried out by survey using questionnaires. The data analysis used in this study is Structural Equation Modelling (SEM) Warp PLS.
The results of testing the research hypothesis show that professional skepticism positive affects the auditor's ability to detect fraud. The auditor's experience has a positive effect on the auditor's ability to detect fraud. The training moderates the effect of professional skepticism and auditor experience on the auditor's ability to detect fraud.


Key words: Professional skepticism, audit experience towards the ability to detect fraud

Ketersediaan
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Perpustakaan Universitas Riau 1910247694
1910247694
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1910247694
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1910247694
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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