Pengaruh Pengalaman dan Pengetahuan Auditor dalam Mendeteksi Kecurangan

Sedjati, Rani Ayu (2010) Pengaruh Pengalaman dan Pengetahuan Auditor dalam Mendeteksi Kecurangan. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This is a research on the influence of Auditor’s experience and knowledge in order to detect a fraud by case studies in Kantor Akuntan Publik (KAP). The objective of this research is to know their abilities in auditing financial reports so they can detect those fraud based on their knowledge and experience. This research uses a causal research. The Research results show the existence of the influence between knowledge and experience in relation with financial report and it is hoped to be able for the auditors to make a proper action to solve the cases. Result of the research shows that auditor’s experience and knowledge over fraud detection has positive influence and significant. It is shown by the regression coefficient of 0.273 and 0.287 and r count value > r table.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 10 184
Call Number:	SE/AK/10/339
NIM/NIDN Creators:	43205120050
Uncontrolled Keywords:	AUDITOR, Experience, Knowledge, Detection a Fraud.
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Perpus UMB
Date Deposited:	21 Oct 2010 09:52
Last Modified:	29 May 2017 04:35
URI:	http://repository.mercubuana.ac.id/id/eprint/23263

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