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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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
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
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | 69101058 . Digilib |
| Date Deposited: | 22 Sep 2017 07:23 |
| Terakhir diubah: | 22 Sep 2017 07:23 |
| URI: | http://digilib.unila.ac.id/id/eprint/28303 |
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