PENGARUH INDEPENDENSI, BEBAN KERJA DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN MENDETEKSI FRAUD

This study aims to test and to obtain empirical evidence about the influence of Independence, Workload and Audit Experience on Fraud Detecting Ability at Public Accounting Firm in South Jakarta. The population in this research is 10 KAP in South Jakarta area. The sample in this study using purposive...

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Bibliographic Details
Main Author: Rachmat Dwi Arifant, (Author)
Format: Book
Published: 2017-07-10.
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520 |a This study aims to test and to obtain empirical evidence about the influence of Independence, Workload and Audit Experience on Fraud Detecting Ability at Public Accounting Firm in South Jakarta. The population in this research is 10 KAP in South Jakarta area. The sample in this study using purposive sampling, with the criteria of respondents registered in the Public Accounting Directory by IAI. Data collection based on questionnaires were distributed as many as 70 questionnaires, but only 54 were returned and only 41 were processed. Data analysis using multiple linear regression.. The results of this study also show that independence partially significant effect on Fraud Detecting Ability, but Workload and Audit Experience does not significantly influence Fraud Detecting Ability. 
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