| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Ismanda, Rinaldy Muhammad |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Hernawati, Nopi |
|
| dc.date |
2021-02-03 |
|
| dc.date.accessioned |
2021-03-15T04:00:23Z |
|
| dc.date.available |
2021-03-15T04:00:23Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/27116 |
|
| dc.identifier |
10.29313/.v7i1.27116 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29420 |
|
| dc.description |
Abstract. This study aims to determine the effect of investigative audits, forensic accountants and auditor experiences on fraud disclosure. The research objects used in this study are investigative audits, forensic accountants, auditor experiences and disclosure of fraud. This study used a sample of 40 respondents who were internal auditors of the West Java Representative Office for Finance and Development. The research method used is descriptive and verification methods with a quantitative approach. Hypothesis testing is done by using multiple linear regression analysis method. The results showed that investigative auditing, forensic accountants and auditor experiences had a positive and significant effect on fraud disclosure. Suggestions for agencies that functional auditors at BPKP representatives of West Java are expected to continue to improve physical examinations, namely the calculation of cash, valuable paper, inventory, fixed assets and tangible goods.Keywords: Investigative Audit, Forensic Accountamt, Auditors' Experience and Fraud DisclosuresAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh audit investigasi, akuntan forensik dan pengalaman auditor terhadap pengungkapan fraud. Objek penelitian yang digunakan dalam penelitian ini adalah audit investigasi, akuntan forensik, pengalaman auditor dan pengungkapan fraud. Penelitian ini menggunakan sampel sebanyak 40 responden yang merupakan internal auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Jawa Barat. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan metode analisis regresi linier berganda. Hasil penelitian menunjukan bahwa audit investigatif, akuntan forensik dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap pengungkapan fraud. Saran bagi instansi agar fungsional auditor di BPKP perwakilan Jawa Barat diharapkan dapat terus meningkatkan pemeriksaan fisik yaitu perhitungan uang tunai, kertas berharga, persediaan barang, aktiva tetap dan barang berwujud.Kata Kunci: Audit Investigasi, Akuntan Forensik, Pengalaman auditor dan Pengungkapan Fraud |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/27116/pdf |
|
| dc.rights |
Copyright (c) 2021 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 343-349 |
|
| dc.source |
Prosiding Akuntansi; Vol 7, No 1, Prosiding Akuntansi (Februari, 2021); 343-349 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v7i1 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Investigasi, Akuntan Forensik, Pengalaman auditor dan Pengungkapan Fraud |
|
| dc.title |
Pengaruh Audit Investigasi, Akuntan Forensik dan Pengalaman Auditor terhadap Pengungkapan Fraud |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Deskriftif Verifikatif |
|