IHSAN, MUHAMMAD (2016) PENGARUH PENGALAMAN DAN PELATIHAN TERHADAP PENGETAHUAN DALAM MENDETEKSI KEKELIRUAN PADA AUDITOR BPK PERWAKILAN PROVINSI JAWA TIMUR. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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11310108 - BAB I MUHAMMAD IHSAN.pdf Download (112kB) |
Abstract
To achieve membership of the audit, an auditor must have a high degree of knowledge in the field of audit, one of which is knowledge in detecting errors in the financial statements. This knowledge can be obtained from formal education and supplemented through auditor training and experiences in audit activities. The purpose of this study was to examine and analyze the influence of experience and training to the knowledge of auditors in detecting errors that may occur in the Financial Statements of the entities under examination This study was conducted by quantitative approach. The sampling method used was simple random sampling population because the population is homogeneous. Determination of the number of samples based on tables Isaac and Michael where the total population of 100 and a sample is determined with an error rate of 5% as much as 78. The analytical method used in this research is the analysis of multiple regresis The results of this study show that experiences in the individual test parameters affect the auditor's knowledge in detecting errors with a significance level of 0.000 < 0.05 and t value 6,163 > t table 1,992 and training in the individual test parameters also affects the auditor's knowledge in detecting errors with significance level of 0,000 < 0.05 and 7.250 t count > t table 1,992. Simultaneously experience and training effect on knowledge in detecting errors with significance level 0.000 < 0.05 and 42.322 F count > F table 3,12. Keywords: Experience, Training, Knowledge, Detecting Errors, BPK.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | : Experience, Training, Knowledge, Detecting Errors, BPK. |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 13 Feb 2019 10:00 |
| Last Modified: | 02 Feb 2023 04:18 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/326 |
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