CD Skripsi

Pengaruh Red Flags Dan Fraud Triangle Yang Di Moderasi Oleh Pengendalian Internal Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Empiris Terhadap Inspektorat Provinsi Riau, Inspektorat Kota Pekanbaru, Inspektorat Kabupaten Kampar Dan Inspektorat Kabupaten Rokan Hulu)

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The purpose of this study is to examine the influence of red flags, fraud triangle that are moderated by internal control of ability auditor to detect fraud. This study was conducted at Inspektorat Provinsi Riau, Inspektorat Kota Pekanbaru, Inspektorat Kabupaten Kampar dan Rokan Hulu. The sampling method that used in this study is Nonprobability sampling. The sample used in this study as many as 85 respondents. The respondents of this study are auditor. The data were analyzed by using Partial Least Square (PLS) versi 5.0 . The result of this study indicates that red flags has an detecting fraud. Second, fraud triangle has a negative effect on detecting fraud. Third, internal control is not a moderating variable between red flags and fraud triangle againstdetecting fraud.
Keywords: Fraud detection ability, red flags, fraud triangle and internal control.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0043)

Penerbit

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

Deskripsi Fisik

vii, 74 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0043)

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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