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All Journal Trikonomika: Jurnal Ekonomi
Annisa Adha Minaryanti
Fakultas Ekonomi Universitas Pasunadan
Economics, Econometrics & Finance

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Journal : Trikonomika: Jurnal Ekonomi

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Tanggung Jawab Pendeteksian Kecurangan sebagai Pencegahan Kegagalan Audit (Studi pada Kantor Akuntan Publik di Jakarta) Annisa Adha Minaryanti; Mochammad Ridwan
TRIKONOMIKA Vol 14 No 1 (2015): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.703 KB) | DOI: 10.23969/trikonomika.v14i1.592

Abstract

This study aims to determine how the impact of fraud detection responsibility to the prevention of audit failure are. The object of this study includes responsibility of fraud detection as an independent variable whose influence the dependent variable (dependent), called the audit failure prevention. Method used in this study is the Correlative relationship research method, alongside the clausal relation as the type of relation between variable studied in this study. These variables were analyzing using the descriptive statistics and regression to test the hypothesis. The data collected obtained through questionnaires and auditors as respondents at Accounting Firm in Jakarta. After obtaining data, results tended to show that responsibility for fraud detection have significant effect on the audit failure prevention.
Co-Authors Mochammad Ridwan