Sembiring, Sari Indah Oktanti and Metalia, Mega and Widiyanti, Ade and Azhar, Rialdi (2020) The Effect of Investigative Auditor's Quality on Audit Effectiveness in Proving Fraudulence in the Public Sector. TEST, ENGINEERING & MANAGEMEN, 82. pp. 10027-10038. ISSN 0193-4120

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Abstract

This research is purposed to analyze the effect of investigative auditor's knowledge and experience on the effectiveness of the implementation of audit procedures in proving fraudulence. Using the quantitative method, with data number obtained through survey using questionnaire as a data collection tool. The respondent in this research is all of the auditors at Financial and Development Supervisor Agency (BPKP) that has conducted investigative audit, obtained through sampling using the purposive sampling technique. The research result shows that auditor investigative knowledge and the auditor investigative experience influence the effectiveness of the implementation of audit procedures in proving fraud. It is hoped that further research can use wider respondents so that it can be generalized to all investigative auditors.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Mrs Sari Indah Oktanti Sembiring
Date Deposited: 22 May 2020 01:50
Last Modified: 22 May 2020 01:50
URI: http://repository.lppm.unila.ac.id/id/eprint/20221

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