PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD

• Main Author: Tiara, Elsa (Author)
• Format: Book
• Published: 2014-12-17.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/22706/1/S_PEA_1006674_Title.pdf; http://repository.upi.edu/22706/2/S_PEA_1006674_Abstract.pdf; http://repository.upi.edu/22706/3/S_PEA_1006674_Table_of_content.pdf; http://repository.upi.edu/22706/4/S_PEA_1006674_Chapter1.pdf; http://repository.upi.edu/22706/5/S_PEA_1006674_Chapter2.pdf; http://repository.upi.edu/22706/6/S_PEA_1006674_Chapter3.pdf; http://repository.upi.edu/22706/7/S_PEA_1006674_Chapter4.pdf; http://repository.upi.edu/22706/8/S_PEA_1006674_Chapter5.pdf; http://repository.upi.edu/22706/9/S_PEA_1006674_Bibliography.pdf; http://repository.upi.edu/22706/10/S_PEA_1006674_Appendix.pdf
• Keywords: HG Finance

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengalaman dan profesionalisme akuntan forensik terhadap kualitas bukti audit guna mengungkap fraud. Metode penelitian yang digunakan adalah metode asosiatif. Sedangkan teknik analisis datanya menggunakan analisis koefisien korelasi dan analisis koefisien determinasi. Data kuantitatif merupakan data primer. Data primer berupa kuesioner yang dikumpulkan dari akuntan forensik pada Perwakilan Badan Pengawan Keuangan dan Pembangunan Provinsi Jawa Barat. Hasil penelitian menunjukkan bahwa pengalaman akuntan forensik dan profesionalisme akuntan forensik berpengaruh positif terhadap kualitas bukti audit guna mengungkap fraud. Kata Kunci : Pengalaman Akuntan Forensik, Profesionalisme Akuntan Forensik, Bukti Audit, Kualitas Bukti Audit Guna Mengungkap Fraud. This research aimed to examine the influence of experience and forensic accountant's professionalism on quality of audit evidence to uncover of fraud in Finance and Development Supervisory Agency (BPKP) West Java Province. Research methodology that is used in this research is a associative method. The hypotheses were tested using correlation coefficient analysis and determination coefficient analysis. Quantitative data in form of primary data. Primary data are collected from the forensic accountant in Finance and Development Supervisory Agency (BPKP) West Java Province. The results showed that experience and forensic accountant's professionalism have positive influence on the quality of audit evidence. Keywords: experience of forensic accountant, professionalism of forensic accountant, audit evidence, quality of audit evidence to uncover of fraud.