CD Skripsi

Pengaruh Red Flags, Skeptisme Profesional, Pengalaman, Dan Independensi Auditor Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Empiris Pada Inspektorat Provinsi Riau, Inspektorat Kota Pekanbaru, Inspektorat Kabupaten Kampar Dan Inspektorat Kabupaten Rokan Hulu)

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Internal auditors should have sufficient knowledge and ability to evaluate fraud in audit of organization included in government organization. understanding the symptoms of cheating, having professional skills, and applying the attitude of independence is a very important thing and must be owned by auditors in detecting cheating. The primary objective of this study is to investigate the effect of red flags, professional skepticism, experience and auditors independence on the ability detect fraud. The population in this study is internal auditors from local government in Riau province Indonesia. A total of 45 respondents from 85 internal auditors were participated in this study. To test the hypothesis the data was analyzed by using Warp PLS 5.0. The result suggested that Red flags, Professional skepticism and Auditors Independence influence fraud detection ability of government internal auditor. Unfortunately the data failed to support influence of auditors experience on the ability detect fraud.
Keywords : ability to detect fraud, red flags, professional skepticism, experience and auditors independence

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0042)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

X, 121 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0042)

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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