Skripsi

PENGARUH KARAKTERISTIK AUDITOR DAN GENDER DIVERSITY TERHADAP PENDETEKSIAN FRAUD.

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Penilaian

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This research aims to empirically examine the effect of audit tenure, auditor rotation, auditor’s independence, auditor industry specialization, audit report lag, audit firm size, and gender diversity on fraud detection. The population used in this study is a mining company listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Sampling using the purposive sampling method, there are 41 companies that are research samples with a period of 5 years to obtain 205 observation data. The data analysis technique in this study uses the Panel Data Regression Model. The results analysis of the Robust Random Effect model after the outlier showed that auditor’s independence and audit report lag has a positive effect on fraud detection, whereas audit tenure and gender diversity has a negative effect on fraud detection. On the other hand, auditor rotation, auditor industry specialization, and audit firm size has no effect on fraud detection.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207005190	T84941	T849412022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T849412022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xvii, 107 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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