Pengalaman Audit Sebagai Pemoderasi Pengaruh Penerapan E-Audit Dan Lingkungan Kerja Audit Terhadap Kualitas Temuan Audit Dalam Fraud Auditing (Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia)

Putri, Devy Anggraeni Widya and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2020) Pengalaman Audit Sebagai Pemoderasi Pengaruh Penerapan E-Audit Dan Lingkungan Kerja Audit Terhadap Kualitas Temuan Audit Dalam Fraud Auditing (Studi Empiris pada Badan Pemeriksa Keuangan Republik Indonesia). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The maximum quality of audit findings in fraud auditing is inseparable from the application of e-Audit and in implementing it requires a good audit work environment. Given the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study is the Supreme Audit Agency of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling is purposive sampling and obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the help of the SPSS 25 program. The results of this study indicate that there is a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing; and audit experience do not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment has an effect on the quality of audit findings in fraud auditing, and audit experience does not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Audit experience, application of e-Audit, audit work environment, quality of audit findings in fraud auditing.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DEVY ANGGRAENI WIDYA PUTRI
Date Deposited: 11 Nov 2020 01:39
Last Modified: 11 Nov 2020 01:39
URI: http://eprints.ums.ac.id/id/eprint/87141

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