%A 1511031166 EKO ARIE WICAKSONO
%T PENGARUH PENGETAHUAN DAN PENGALAMAN AUDITOR INVESTIGATIF TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PEMBUKTIAN KECURANGAN
%X 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
%C UNIVERSITAS LAMPUNG
%D 2017
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints28303