PENGARUH KOMPETENSI, PENGALAMAN, INDEPENDENSIDAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP PELAKSANAAN PROSEDUR AUDIT INVESTIGASI DALAM PENGUNGKAPAN KECURANGAN PADA BPKP PUSAT

• Main Author: Nada Firanita Dewi, (Author)
• Format: Book
• Published: 2020-07-02.
• Subjects: Thesis; PeerReviewed
• Online Access: Link Metadata

Summary

This study aims to examine the effect of auditor's competence, experience, independence and professional skepticism on the implementation of investigative audit procedures in the disclosure of fraud. The population in this study was the investigative auditor of the Central Financial and Development Supervisory Agency (BPKP Pusat). Sampling was carried out using the Slovin method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) competence has a significant effect on the implementation of investigative audit procedures in disclosure of fraud, (2) experience has no significant effect on the implementation of investigative audit procedures in disclosure of fraud, (3) independence and skepticism have a significant effect on the implementation of investigative audit procedures in cheating disclosure.

Item Description

http://repository.upnvj.ac.id/8222/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/8222/2/AWAL.pdf
http://repository.upnvj.ac.id/8222/3/BAB%201.pdf
http://repository.upnvj.ac.id/8222/4/BAB%202.pdf
http://repository.upnvj.ac.id/8222/5/BAB%203.pdf
http://repository.upnvj.ac.id/8222/6/BAB%204.pdf
http://repository.upnvj.ac.id/8222/7/BAB%205.pdf
http://repository.upnvj.ac.id/8222/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/8222/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/8222/10/LAMPIRAN.pdf