Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001351	T51392	T513922021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T513922021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xiii, 65 hlm.; tab.; ilus.; 28 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)

Ekonomi Akuntansi
Sampel Audit

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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