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Pengaruh Penerapan Standar Auditing, Kode Etik, Kualitas Auditor Terhadap Pelaksanaan Audit Dan Implikasinya Pada Pendeteksian Fraud (Penelitian Pada Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Jawa Barat) The Effect Of Auditing Standards Implementation, Codes Of Conduct, Auditors’ Quality On Audit Implementation And Its Implication In Fraud Detection (Research On Auditor At The Audit Board Of The Republic Of Indonesia Representative Office Of West Java Province)

Pengaruh Penerapan Standar Auditing, Kode Etik, Kualitas Auditor Terhadap Pelaksanaan Audit Dan Implikasinya Pada Pendeteksian Fraud (Penelitian Pada Auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Jawa Barat) The Effect Of Auditing Standards Implementation, Codes Of Conduct, Auditors’ Quality On Audit Implementation And Its Implication In Fraud Detection (Research On Auditor At The Audit Board Of The Republic Of Indonesia Representative Office Of West Java Province)
Erwin Antoni
Unpad
Indonesia
Unpad
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Penelitian ini dilakukan untuk menganalisis pengaruh Penerapan Standar Pemeriksaan, Kode Etik dan Kualitas Auditor terhadap Pelaksanaan Audit dan Implikasinya terhadap Pendeteksian Fraud. Metode penelitian yang digunakan adalah deskriptif dan eksplanatori pada 108 Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia – Kantor Perwakilan Propinsi Jawa Barat . Pengumpulan data dilakukan dengan menggunakan kuesioner. Uji hipotesis menggunakan path analysis. Penelitian ini menghasilkan kesimpulan sebagai berikut: 1) Penerapan Standar Pemeriksaan, Kode Etik dan Kualitas Auditor berpengaruh secara simultan maupun parsial terhadap Pelaksanaan Audit; dan 2) Pelaksanaan Audit berpengaruh terhadap Pendeteksian Fraud.

This study analyzed The Effect of Auditing Standards Implementation, Codes of Conduct, Auditors’ Quality on Audit Implementation And Its Implication in Fraud Detection. The method of analysis use is descriptive and explanatory with 108 Auditors in The Audit Board of The Republic of Indonesia – Representative office of West Java Province. The data were collected by using survey technique and distributing questionnaires. Path Analysis has been applied for hypotheses testing. The research has some important findings, such as: 1) The Auditing Standards, Codes of Conduct, Auditor’s Quality influenced both simultaneously and partially the Audit Implementation; and. 2) The Audit Implementation influenced Fraud Detection.

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