Nada Firanita Dewi, . (2020) PENGARUH KOMPETENSI, PENGALAMAN, INDEPENDENSI DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP PELAKSANAAN PROSEDUR AUDIT INVESTIGASI DALAM PENGUNGKAPAN KECURANGAN PADA BPKP PUSAT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
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 Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil ; 1610112221] [Ketua Penguji : Mahendro Sumardjo] [Penguji I : Anita Nopiyanti] [Penguji II (Pembimbing) : Rudi Ginting] |
| Uncontrolled Keywords: | Competence, Experience, Independence, Professional Skepticism, Implementation of Investigative Audit Procedures in Fraud Disclosure. |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Nada Firanita Dewi |
| Date Deposited: | 13 Jan 2022 07:06 |
| Last Modified: | 13 Jan 2022 07:06 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8222 |
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