| dc.contributor |
|
|
| dc.creator |
Pratiwi, Rizky Ayu |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Gunawan, Hendra |
|
| dc.date |
2015-02-08 |
|
| dc.date.accessioned |
2019-09-12T07:05:14Z |
|
| dc.date.available |
2019-09-12T07:05:14Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/739 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24909 |
|
| dc.description |
ABSTRACT This research aims to understand how the influence of professionalism and independence of internal auditors against fraud detection assets misappropriation on soe which is based in the city of bandung. Methods used in the determination of the sample in this research was survey and verikatif and analysis done by dividing kuisioner directly to internal auditor be in some state-owned companies in the city of bandung.Sample in this research as many as 50 people respondents internal auditor who was in the city of bandung soe.Test statistical analysis tools used is regression worship of idols. The research results can be concluded that on partial professionalism and independence of internal auditors at state companies in the city of bandung influential positive detection assets against misappropriation. The influence of professionalism and independence of internal auditor simultaneously significant assets against misappropriation fraud detection. Keywords : professionalism,the independence of internal auditor,fraud detection misappropriation assets. ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profesionalisme dan independensi auditor internal terhadap pendeteksian fraud assets misappropriation pada BUMN yang berpusat di kota Bandung. Metode yang digunakan dalam penentuan sampel dalam penelitian ini adalah survey dan analisis verikatif dan dilakukan dengan membagi kuisioner secara langsung kepada auditor internal yang berada di beberapa BUMN di kota Bandung. Sampel dalam penelitian ini sebanyak 50 orang responden auditor internal yang berada di BUMN kota Bandung. Uji alat analisis statistik yang digunakan adalah regresi berganda. Hasil penelitian dapat disimpulkan bahwa secara parsial profesionalisme dan independensi auditor internal pada perusahaan BUMN di kota Bandung berpengaruh positif terhadap pendeteksian assets misappropriation. Pengaruh profesionalisme dan independensi auditor internal secara simultan berpengaruh signifikan terhadap pendeteksian fraud asset misappropriation. Kata kunci : Profesionalisme, independensi auditor internal, pendeteksian fraud asset misappropriation. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/739/pdf |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 254-262 |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 254-262 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi, Ekonomi dan Bisnis |
|
| dc.subject |
Profesionalisme, independensi auditor internal, pendeteksian fraud asset misappropriation |
|
| dc.title |
PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN FRAUD ASSETS MISAPPROPRIATION (Studi kasus : PT INTI, PT TELKOM, DAN PERUM PEGADAIAN) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
|
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