PENGARUH KOMPETENSI AUDITOR DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD

Risma Choirunnisa
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引用次数: 6

Abstract

This research aims to examine the effect of auditor competence and the use of information technology on the detection of fraud in financial statements partially and simultaneously. The competency variable that must be carried out is because one of the requirements in the Auditing Standards that must be possessed by auditors, the use of information technology is a skill that must be possessed by auditors in this digitalization era, because the audit object is the result of information technology processing. The research population is 8 Public Accounting Firms in the Bandung City area and registered with the Financial Services Authority. This research used simple random sampling, with 41 questionnaires. The analytical method used is multiple linear regression. The results of the study indicate that auditor competence has an effect on fraud detection, the use of information technology has no effect on fraud detection.
审核员能力和信息技术利用欺骗的影响
本研究旨在检验审计师能力和信息技术的使用对财务报表欺诈检测的部分和同时的影响。必须执行的胜任力变量是因为审计准则中的要求之一是审计人员必须具备的,在这个数字化时代,使用信息技术是审计人员必须具备的技能,因为审计对象是信息技术处理的结果。研究对象是在万隆市地区注册的8家会计师事务所。本研究采用简单随机抽样,共41份问卷。分析方法为多元线性回归。研究结果表明,审计师的能力对舞弊检测有影响,信息技术的使用对舞弊检测没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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