PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN)
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Institusion

Universitas Sriwijaya

Author

INDRI NINGTYAS (STUDENT ID : 01031181419041)
Delamat, Harun
Emylia Yuniartie (LECTURER ID : 0002067101)

Subject

HG4001-4285 Finance management. Business finance. Corporation finance 

Datestamp

2019-09-30 06:29:27 

Abstract :
This research was aimed to examine the effect of experience, expertise.and professional skeplicism toward fraud detection empirical study in BPK RI South Sumatra Represenlalive. The research uses independent variables is experience,expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working al BPK RI South Sumatra Respresentatfre. The samples was conducted by total sampling.For collecting data the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used lo test the hypothesis is mu/Jiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection.f'ariable professional skepticism have no influence on fraud detection. 

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RAMA_62201_01031181419041_0002067101_01_front_ref.pdf
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RAMA_62201_01031181419041_0002067101_06_ref.pdf
RAMA_62201_01031181419041_0002067101_07_lamp.pdf