PENGARUH PENGETAHUAN DAN PENGALAMAN AUDITOR INVESTIGATIF TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PEMBUKTIAN KECURANGAN
| Main Author: | EKO ARIE WICAKSONO, 1511031166 |
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| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2017
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/28303/1/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/28303/2/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/28303/3/ABSTRAK%28ABSTRACT%29.pdf http://digilib.unila.ac.id/28303/ |
Daftar Isi:
- 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