Mochammad Bayu Nur, Cahya (2020) PENGARUH RED FLAGS DAN INDEPENDENSI AUDITOR PEMERINTAH DALAM MENDETEKSI KECURANGAN (FRAUD) THE EFFECT OF RED FLAGS AND THE INDEPENDENCE OF GOVERNMENT AUDITORS IN DETECTING FRAUD (FRAUD). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengaruh red flags dan independensi auditor pemerintah dalam mendeteksi kecurangan. Penelitian ini dilakukan pada Kantor BPKP Pusat DKI Jakarta. Pengambilan Sensus Sampling dengan jumlah 77 auditor. Data yang digunakan dalam penelitianini adalah berupa data primer. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian yang bersifat asosiatif dengan metode penelitian yang digunakan adalah metode survei kuesioner. Dalam penelitian ini, penulis menggunakan data yang bersifat kuantitatif yang diukur dengan metode berbasis regresi linear berganda yaitu uji t IBM SPSS 25. Hasil penelitian membuktikan bahwa, (1) Red Flags berpengaruh positif dan signifikan dalam mendeteksi kecurangan (Fraud), (2) Independensi Auditor Pemerintah berpengaruh positif dan signifikan dalam mendeteksi kecurangan (Fraud). This study aims to determine whether the effect of red flags and the independence of government auditors in detecting fraud. This research was conducted at the Jakarta Central BPKP Office. Sampling Census taking with the number of 77 auditors. The data used in this study are primary data. The research strategy used in this research is an associative research strategy with the research method used is a questionnaire survey method. In this study, the authors used quantitative data as measured by multiple linear regression-based methods, namely the IBM SPSS 25 t test. The results prove that, (1) Red Flags have a positive and significant effect in detecting fraud (Fraud), (2) Independence of Government Auditors has a positive and significant effect in detecting fraud (Fraud).
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1162 not found. | ||||||||
| Date Deposited: | 13 Nov 2020 02:59 | ||||||||
| Last Modified: | 13 Nov 2020 02:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1686 |
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