Wahanan, Dany (2016) PENGARUH KEMAMPUAN AUDITOR INVESTIGASI, SIKAP AUDITOR DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PEMBUKTIAN KECURANGAN (FRAUD) (Study Empiris pada BPK Daerah Istimewa Yogyakarta). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT This studdy aimed to analyze the influence of the auditor’s ability, attitude investigative auditors, and internal control on the effectiveness of audit procedures in the proof of fraud, the data in this research is primary data obtained through questionnaires to all respondents, namely the auditor BPK-RI investigative work in Yogyakarta region as many as 30 respondents. The analysis used mutiple linear regression analysis. The results of this study indicate that the auditor attitude and internal control variables affect the effectiveness of the audit procedures in the proof of fraud. However, the auditor’s ability variables investigation has no effect on the effectiveness of audit procedures in the proof of fraud. Keywords: Ability Investigation Auditor, Auditor attitude, internal control, effectiveness, audit procedures, fraud xi ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan auditor investigasi, sikap auditor dan pengendalian internal terhadap efektivitas pelaksanaan prosedur audit dalam pembuktian kecurangan (fraud), data dalam peneltian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada seluruh responden, yaitu auditor investigasi yang bekerja di BPK-RI wilayah Yogyakarta sebanyak 30 responden. Analisis yang digunakan adalah analisis regresi linier berganda. Hasil dalam penelitian ini menunjukkan bahwa variabel sikap auditor dan pengendalian internal berpengaruh terhadap efektivitas pelaksanaan prosedur audit dalam pembuktian kecurangan (fraud). Namun variabel kemampuan auditor investigasi tidak mempunyai pengaruh terhadap efektivitas pelaksanaan prosedur audit dalam pembuktian kecurangan (fraud). Kata Kunci: Kemampuan Auditor Investigasi, Sikap Auditor, pengendalian internal, Efektivitas, prosedur audit, kecurangan
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 16 Jun 2016 02:46 |
| Last Modified: | 16 Jun 2016 02:46 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3816 |
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