relation: https://eprints.untirta.ac.id/46096/
title: PENDETEKSIAN FRAUD: URGENSI KOMPETENSI AUDIT, SKEPTISME PROFESIONAL, WHISTLEBLOWING SYSTEM  DAN AUDIT FORENSIK DI BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI BANTEN
creator: Wulandari, Winda
subject: HF Commerce
subject: HF5601 Accounting
description: Through variables that influence auditors in detecting fraud, namely audit  competency, professional skepticism, whistleblowing system, and forensic audit.  The purpose of this study is to find out whether the auditors working at BPK RI  Banten Province Representative have worked professionally and optimally or not.  in terms of the auditor's ability to detect fraud, by identifying factors that can be  used in detecting fraud for local governments, especially in Banten Province.  The population in this study were BPK auditors representing Banten Province  using a purposive sampling technique in taking the sample with the criteria of  auditors having the functional positions of middle, junior and first auditors. Data  collection techniques in this study were carried out by distributing questionnaires  to a population of 50 respondents. The data analysis method used in this research  is the validity test, reliability test, classical assumption test, and significance test  (t test) and F test using the SPSS version 26 computer program. According to the  findings of this research, Audit Experience and Professional Skepticism do not  have an influence on fraud detection. Meanwhile, Whistleblowing System and  Forensic Audit have a positive and significant influence on fraud detection.
date: 2024
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/1/WINDA%20WULANDARI_7774210031_FULL%20TEXT.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/3/WINDA%20WULANDARI_7774210031_01.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/4/WINDA%20WULANDARI_7774210031_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/5/WINDA%20WULANDARI_7774210031_03.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/6/WINDA%20WULANDARI_7774210031_04.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/7/WINDA%20WULANDARI_7774210031_05.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/8/WINDA%20WULANDARI_7774210031_Reff.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/46096/9/WINDA%20WULANDARI_7774210031_Lamp.pdf
identifier:   Wulandari, Winda  (2024) PENDETEKSIAN FRAUD: URGENSI KOMPETENSI AUDIT, SKEPTISME PROFESIONAL, WHISTLEBLOWING SYSTEM DAN AUDIT FORENSIK DI BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI BANTEN.  Master thesis, Untirta sultan Ageng Tirtayasa.