PENGARUH PENGALAMAN, KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP PENDETEKSIAN KECURANGAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SULISTYOWATI, LINGGA
Subject
657.45 - AUDITING
Datestamp
2017-07-06 04:41:25
Abstract :
This research entitled "Influence of Experience, Competence, Professionalism and Auditors Independence to the Detection Fraud " which aims to determine whether there is influence between the independent variables, namely Experience, Competence, Independence and professionalism with the dependent variable is Fraud Detection The population of this research is the auditors who worked on KAP in Surabaya. The sample used in this study were 58 respondents that auditors contained in 12 public accounting firm in the city of Surabaya. Data were obtained through a survey questionnaire completed by senior accountants to partners working in the public accounting firm located in the city of Surabaya. Taking the samples using the purposive sampling method, and analysis of research data using multiple regression analysis using SPSS version 20: 00. From the research results are obtained that the variable experience, competence, and professionalism to the detection of fraud. But independence does not affect the detection of fraud Keywords : Experience, Competence, Independence, Professionalism, Detection Fraud
This research entitled "Influence of Experience, Competence, Professionalism and Auditors Independence to the Detection Fraud " which aims to determine whether there is influence between the independent variables, namely Experience, Competence, Independence and professionalism with the dependent variable is Fraud Detection The population of this research is the auditors who worked on KAP in Surabaya. The sample used in this study were 58 respondents that auditors contained in 12 public accounting firm in the city of Surabaya. Data were obtained through a survey questionnaire completed by senior accountants to partners working in the public accounting firm located in the city of Surabaya. Taking the samples using the purposive sampling method, and analysis of research data using multiple regression analysis using SPSS version 20: 00. From the research results are obtained that the variable experience, competence, and professionalism to the detection of fraud. But independence does not affect the detection of fraud Keywords : Experience, Competence, Independence, Professionalism, Detection Fraud
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