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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Julio Herdi Peuranda
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Economics, Econometrics & Finance

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Pengaruh Independensi, Kompetensi dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi Julio Herdi Peuranda; Amir Hasan; Alfiati Silfi
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.319 KB) | DOI: 10.31258/je.27.1.p.1-13

Abstract

This study aims to prove effect of independence, competence and professional skepticism on the auditor’s ability to detect fraud with fraud audit training as a moderating variable. This study on the inspectorate in Riau Province and the survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, 88 questionnaires distributed, a total of 76 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA. The results of this study indicated that Competence and Professional Skepticism have an effect toward the auditor’s ability to detect Fraud, while Independence didn’t have an effect toward the auditor’s ability to detect fraud. Fraud Audit Training also proved incapable of effect relations on Independence and Competence toward the auditor’s ability to detect fraud, while fraud audit training proved capable of effecting relations on Professional Skepticism toward the auditor’s ability to detect fraud.
Pengaruh pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran (studi empiris pada satuan kerja perangkat daerah di kabupaten kampar) Julio Herdi Peuranda; Raja Adri Satriawan; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is conducted to analyze the influence of effectiveness of budget control to echelon III and IV in SKPD Kampar regency. The research consists of a dependent variable that is effectiveness of budget control (Y) and two independent variables which preventive (X1) and detective control (X2).The population in this research is all of echelon III and IV officials in SKPD Kampar regency with eightyeight respondents using purposive sampling technique. Data analysis using quantitative method with SPSS version seventeen.The result of this research convey that all of the independent variables simultaneously affect the effectiveness of budget control significantly. At partially test only detective control has effect significantly while the others independent variables affect not significantly. Adjusted R square show at moderate level (fifty one point three percent). It means fourty eight point seven percent has affect by other variable beyond this research.Keywords: Preventive and detective control, effectiveness of budget control
Co-Authors Alfiati Silfi Amir Hasan Nur Azlina Raja Adri Satriawan