Media Riset Akuntansi, Auditing & Informasi, Vol 16, Nomor 2 September 2016, berisi: PENGARUH GOO... more Media Riset Akuntansi, Auditing & Informasi, Vol 16, Nomor 2 September 2016, berisi: PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN Erliana Banjarnahor, Marieta Ariani, 91-106 PENGARUH MODAL INTELEKTUAL TERHADAP MANAJEMEN LABA RIIL DAN FUTURE STOCK RETURNS Tendy Wato, 107-124 PENGARUH KEBIJAKAN DEVIDEN TERHADAP LABA SATU TAHUN KE DEPAN Temy Setiawan, 125-140 PENGARUH PENGUNGKAPAN SUKARELA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Sistya Rachmawati, 141-160 KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN Reskino ,, Nova Ninda Jufrida Sinaga, 161-180 PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011 Yulius ,, Yuliawati Tan, 181-195
The objectives of this research to empirically analyze the influence of competency, professionali... more The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution’s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The Moderating Variable. The result showed that The Professionalism, Audit Experience, and CAATs have a positive impact on auditor’s ability of fraud detection. The result also showed that The Audit Experience with CAATs as The Moderating Variable weaken on Auditor’s Ability of Fraud detection. Value of the coefficient of determination indicates that together contribute to dependent variable (Auditor’s Ability of Fraud Detection) of 55,9% . Key words : Competency, Professionalism, Audit Experience, CAATs, and Fraud
Media Riset Akuntansi, Auditing & Informasi, Vol 16, Nomor 2 September 2016, berisi: PENGARUH GOO... more Media Riset Akuntansi, Auditing & Informasi, Vol 16, Nomor 2 September 2016, berisi: PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN Erliana Banjarnahor, Marieta Ariani, 91-106 PENGARUH MODAL INTELEKTUAL TERHADAP MANAJEMEN LABA RIIL DAN FUTURE STOCK RETURNS Tendy Wato, 107-124 PENGARUH KEBIJAKAN DEVIDEN TERHADAP LABA SATU TAHUN KE DEPAN Temy Setiawan, 125-140 PENGARUH PENGUNGKAPAN SUKARELA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Sistya Rachmawati, 141-160 KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN Reskino ,, Nova Ninda Jufrida Sinaga, 161-180 PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011 Yulius ,, Yuliawati Tan, 181-195
The objectives of this research to empirically analyze the influence of competency, professionali... more The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution’s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The Moderating Variable. The result showed that The Professionalism, Audit Experience, and CAATs have a positive impact on auditor’s ability of fraud detection. The result also showed that The Audit Experience with CAATs as The Moderating Variable weaken on Auditor’s Ability of Fraud detection. Value of the coefficient of determination indicates that together contribute to dependent variable (Auditor’s Ability of Fraud Detection) of 55,9% . Key words : Competency, Professionalism, Audit Experience, CAATs, and Fraud
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