PENGARUH PELATIHAN AUDIT, PENGALAMAN KERJA DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI SALAH SAJI LAPORAN KEUANGAN (STUDI EMPIRIS AUDITOR KAP SUMATERA SELATAN)

NAMIRA, JIHAN and Ubaidillah, Ubaidillah and Rohman, Abdul (2021) PENGARUH PELATIHAN AUDIT, PENGALAMAN KERJA DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI SALAH SAJI LAPORAN KEUANGAN (STUDI EMPIRIS AUDITOR KAP SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence and to analyze the effect of audit training, work experience and professional skepticism on the ability of auditors to detect financial statement misstatements in public accounting firms (KAP) in the southern part of Sumatra. The type of data used in this study is primary data obtained by distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Southern Sumatra. Sampling was done by using the Statified Random Sampling method with a total sample of 45 respondents. The analysis technique used is multiple regression analysis using the SPSS 20.0 program. The results showed that the variables of audit training, work experience and professional skepticism had a positive and significant effect on the ability of auditors to detect financial statement misstatements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pelatihan Audit, Pengalaman Kerja, Skeptisisme Profesional, Salah Saij Laporan Keuangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11726 not found.
Date Deposited:	30 Jun 2021 07:36
Last Modified:	30 Jun 2021 07:36
URI:	http://repository.unsri.ac.id/id/eprint/48898

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