PENGARUH PENENTUAN SAMPEL AUDIT TERHADAP PENDETEKSIAN SALAH SAJI (STUDI KASUS PADA AUDITOR KAP DI JAKARTA)

FEBRIANI, TANIA and Ubaidillah, Ubaidillah and Yusnaini, Yusnaini (2021) PENGARUH PENENTUAN SAMPEL AUDIT TERHADAP PENDETEKSIAN SALAH SAJI (STUDI KASUS PADA AUDITOR KAP DI JAKARTA). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of determining the audit sample (professional judgment, assessment of risk, and effect of bias) on the detection of misstatements (fraud or error). This research was conducted at 13 Public Accounting Firms in Jakarta with 63 respondents as a sample using the purposive sampling technique. This study uses logistic regression as the method of analysis. The data in this study were processed using SPSS version 26. The results of this study proved the influence of the assessment of risk on the detection of misstatements (fraud or error). This show that the assessment of risk carried out can detect the occurrence of misstatements either caused by errors or fraud committed by the company. This study also proves that professional judgment and the effect of bias do not affect the detection of misstatements. Keywords: Audit Sample, Professional Jugdement, Assessment of Risk, Effect of Bias, Misstatement, fraud, error.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sampel Audit, Professional Jugdement, Assesment of Risk, Effect of Bias, Salah Saji (Misstatement), fraud, error
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tania Febriani
Date Deposited:	04 Aug 2021 02:56
Last Modified:	04 Aug 2021 02:56
URI:	http://repository.unsri.ac.id/id/eprint/51392

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