PENGARUH PENGETAHUAN DAN PENGALAMAN AUDITOR INVESTIGATIF TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PEMBUKTIAN KECURANGAN

EKO ARIE WICAKSONO, 1511031166 (2017) PENGARUH PENGETAHUAN DAN PENGALAMAN AUDITOR INVESTIGATIF TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PEMBUKTIAN KECURANGAN. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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This research is purposed to analyze the effect of the investigative auditor’s knowledge and experience on the effectiveness of the implementation of audit procedures in the proving of fraud. This research uses quantitative methods, that collecting data by distributing questionnaires via online. Respondents in this study were all auditors of the Financial and Development Supervisory Agency who had conducted an investigative audit, obtained from sampling using purposive sampling technique. From the test results obtained that the investigative auditor’s knowledge and experience has a positive and significant effect on the effectiveness of the implementation of audit procedures in the proving of fraud, which means that more of knowledge and experience of an investigative auditor will be more on effectiveness of the implementation of audit procedures in the proving of fraud. Keywords: investigative auditor knowledge, investigative auditor experience, effectiveness of audit procedures, fraud examination, corruption, fraud

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 69101058 . Digilib
Date Deposited: 22 Sep 2017 07:23
Last Modified: 22 Sep 2017 07:23
URI: http://digilib.unila.ac.id/id/eprint/28303

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