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PENGARUH LINGUNGAN KERJA, PENGALAMAN DAN PROFESIONALISME TERHADAP PENGUNGKAPAN FRAUD PADA KAP (KANTOR AKUNTAN PUBLIK) DI KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH LINGUNGAN KERJA, PENGALAMAN DAN PROFESIONALISME TERHADAP PENGUNGKAPAN FRAUD PADA KAP (KANTOR AKUNTAN PUBLIK) DI KOTA MALANG
 
Creator Nurbaiti, Nabila Febrian
Malikah, Anik
Junaidi, Junaidi
 
Description This study aims to determine the effect of the environment, experience and professionalism on the disclosure of fraud in the Public Accounting Firm (KAP). This research is a quantitative research using the type of data, namely primary data. Primary data was obtained from a questionnaire and measured using a Likert Scale. The population in this study were the auditors at the Malang Public Accounting Firm. The method of determining the sample using purposive sampling method. Data analysis technique using SPSS 16.0The results of this study indicate: 1) The influence of environmental variables, experience and professionalism simultaneously affect the disclosure of fraud at the Public Accounting Firm (KAP) in Malang City, 2) The results of the hypothesis test show that the influence of environment, experience and professionalism affect the disclosure of fraud in Public Accounting Firm (KAP) in Malang City.Keywords: Fraud, Environmental Influence, Experience Effect, Professionalism Effect, Disclosure of Fraud, Public Accounting Firm (KAP)
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-03-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15568
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15568/11788
 
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