影响舞弊检测职业的因素分析

Gen Norman Thomas, Lely Indriaty
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引用次数: 0

摘要

本研究从BPK和中央BPKP审计师的角度分析法务会计、调查审计能力和审计师经验对欺诈发现的影响。BPK和Central BPKP在雅加达的雇员总数为218人,获得的样本为97人。研究方法为定量检验假设,数据采用Smart PLS 3.00处理。研究结果表明,法务会计对欺诈检测没有影响。调查审计能力对舞弊发现有显著影响,审计经验对舞弊发现有显著影响。研究结果表明,法务会计师没有充分参与到欺诈检测工作中,因此法务会计师在欺诈检测中的影响作用很小。
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Analysis Of Factors Influencing The Occupation Of Fraud Detection
This study analyzes the influence of Forensic Accounting, Investigative Audit Capability and Auditor Experience on Fraud Detection in the Perspective of BPK and Central BPKP Auditors. The population of BPK and Central BPKP employees in Jakarta totaled 218 people, and the sample obtained was 97 people. The research method is quantitative to test the hypothesis and the data is processed by Smart PLS 3.00. The findings show that Forensic Accounting has no effect on fraud detection. Investigative Audit Ability has a significant effect on fraud detection and Auditor Experience has a significant effect on Fraud Detection. The results of the study show that forensic accountants are not fully involved in fraud detection efforts so that the influence of forensic accountants plays little role in fraud detection.
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来源期刊
自引率
0.00%
发文量
11
审稿时长
24 weeks
期刊最新文献
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH FEE AUDIT, INDEPENDENSI DAN UKURAN KAP TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN DETERMINAN FAKTOR FINANSIAL DAN NON FINANSIAL DALAM PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Pengaruh Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 APAKAH AUDIT DELAY DI PENGARUHI OLEH FINANCIAL DISTRESS DAN AUDIT FEE?
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