amalia, lia (2018) pengaruh independensi, pengalaman, keahlian audit dan skeptisisme profesional auditor dalam pendeteksian fraud pengaruh independensi, pengalaman, keahlian audit dan skeptisisme profesional auditor dalam pendeteksian fraud. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
this research aims to determine the effect of experience, independence, professional skeptisism and audit skills on fraud detection as a dependent variable. the population of this study is the auditor who works at the public accounting firm in surabaya. the sample used in this study consisted of 70 auditors who worked in 16 public accounting firm in surabya. data is obtained through a questionnaire survey filled by a senior accountant working in a public accounting firm in surabaya. sampling technique using purposive sampling method, and research data were analyzed using multiple regression analysis using spss version 23.00. the results of this study obtained that professional skepticism and audit skills have a significant effect on the detection of fraud. but experience and independence have no significant effect on fraud detection.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 29 Oct 2018 03:19 |
| Last Modified: | 29 Oct 2018 03:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3558 |
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