PENGARUH KOMPETENSI, PENGALAMAN, INDEPENDENSI DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP PELAKSANAAN PROSEDUR AUDIT INVESTIGASI DALAM PENGUNGKAPAN KECURANGAN PADA BPKP PUSAT
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Institusion

Universitas Pembangunan Nasional Veteran Jakarta

Author

Nada Firanita Dewi, .

Subject

HF Commerce 

Datestamp

2022-01-13 07:06:16 

Abstract :
This study aims to examine the effect of auditor's competence, experience, independence and professional skepticism on the implementation of investigative audit procedures in the disclosure of fraud. The population in this study was the investigative auditor of the Central Financial and Development Supervisory Agency (BPKP Pusat). Sampling was carried out using the Slovin method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) competence has a significant effect on the implementation of investigative audit procedures in disclosure of fraud, (2) experience has no significant effect on the implementation of investigative audit procedures in disclosure of fraud, (3) independence and skepticism have a significant effect on the implementation of investigative audit procedures in cheating disclosure. 

File :
ABSTRAK.pdf
AWAL.pdf
BAB 1.pdf
BAB 2.pdf
BAB 3.pdf
BAB 4.pdf
BAB 5.pdf
DAFTAR PUSTAKA.pdf
RIWAYAT HIDUP.pdf
LAMPIRAN.pdf