?url_ver=Z39.88-2004&rft_id=1311031012&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pengaruh+Kemampuan+Auditor+Terhadap+Efektivitas+Pelaksanaan+Prosedur+Audit%0D%0ADalam+Pengungkapan+Kecurangan%0D%0A(Studi+Kasus+pada+BPKP+Provinsi+Lampung+2017)&rft.creator=ARDI+SANTOSO+%2C+1311031012&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+kemampuan+auditor+terhadap%0D%0Aefektivitas+pelaksanaan+prosedur+audit+dalam+pengungkapan+kecurangan+pada+BPKP%0D%0ALampung+pada+Tahun+2017.+Populasi+dari+penelitian+ini+adalah+Auditor+di+BPKP+Provinsi%0D%0ALampung.+Berdasarkan+rumus+Slovin+diperoleh+65+orang+Auditor+sebagai+sampel.%0D%0AMetode+penelitian+yang+digunakan+adalah+metode+analisis+regresi+linear+dan+untuk+analisis%0D%0Adata+menggunakan+analisis+statistik+dengan+kriteria+pengujian+korelasi+Rank+Spearman.+Data%0D%0Apenelitian+ini+diperoleh+dari+kuesioner+(primer)+yang+diberikan+kepada+65+orang+auditor.%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+kemampuan+auditor+BPKP+Provinsi+Lampung+tahun%0D%0A2017+sudah+baik+karena+sudah+memiliki+kemampuan+teknis%2C+kemampuan+non+teknis%2C+dan%0D%0Akemampuan+khusus+sehingga+efektivitas+pelaksanaan+prosedur+audit+dalam+pengungkapan%0D%0Ainternal+fraud+sudah+berjalan+dengan+baik.%0D%0AKata+Kunci%3A+Kemampuan+Auditor%2C+efektivitas%2C+prosedur+audit%2C+internal+fraud.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+purpose+of+the+research+is+to+analyze+the+impact+of+auditor%E2%80%99s+capabilities+to+the%0D%0Aeffectiveness+of+auditing+procedure+conduction+in+expressing+internal+fraud+in+BPKP%0D%0ALampung+in+Year+2017.+Population+of+this+research+is+Auditor+in+BPKP+Lampung.+Based+on%0D%0ASlovin+formula%2C+there+are+65+Auditor+as+sample.%0D%0AThe+research+uses+a+linear+regressionanalysis+method+and+the+analyzing+progress+uses%0D%0Astatistic+analysis+method+withcriteria+Testing+of+the+Spearman%E2%80%99s+Rank+Correlation.+The+data%0D%0Ain+this+research+areobtained+from+questionnaire+(primary)+which+have+been+distributed+to+65%0D%0Aauditors+as+the+respondents.%0D%0AThis+research+showed+that+capabilities+of+an+auditor+at+the+BPKP+Lampung+Year+2017+is%0D%0Agood+because+they+already+have+the+technical+ability%2C+the+ability+of+non+technical%2C+and+special%0D%0Aabilities+so+that+the+effectiveness+of+the+implementation+of+audit+procedures+in+the+expressing%0D%0Aof+internal+fraud+is+already+well+implemented.%0D%0AKeywords%3A+Capabilities+of+Auditor%2C+effectiveness%2C+audit+procedure%2C+internal+fraud.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-01-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29949%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29949%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29949%2F18%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ARDI+SANTOSO+%2C+1311031012++(2018)+Pengaruh+Kemampuan+Auditor+Terhadap+Efektivitas+Pelaksanaan+Prosedur+Audit+Dalam+Pengungkapan+Kecurangan+(Studi+Kasus+pada+BPKP+Provinsi+Lampung+2017).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29949%2F