PENGARUH PENGALAMAN DAN PENGETAHUAN AUDIT TERHADAP PENDETEKSIAN TEMUAN KERUGIAN DAERAH (STUDI PADA AUDITOR INSPEKTORAT ACEH)
ABSTRACT: This research aim to
examine the influece of audit experience and audit knowledge to local losses findings
detection simultaneously and partially.
The populasi of research are all 48 auditors of Inspektorat Aceh as
population who participate in regular inspection taken bya sensus. The data
taken from questionaires distributed to responden. Variables in this research
are the independent variable experience
(X1) and audit knowledge (X2), while the bound variable (dependent) is the
local losses findings detection (Y). Data were analized using multiple linear
regression analisys (multiple regretion).
The results showed that audit experience and audit knowledge are
simultaneously and partially have significant impact on local losses findings
detection.Value of the coeficient of determination indicates that together the
audit experience and knowledge contribute to the local losses findings
detection of 46,7 %, while the remaining 53,4 % are influenced by othe outside
factor model.
The audit experience and audit knouledge of Inspectorate Aceh auditors
have important role to help auditor during their duty in detecting local losses
findings.
Keyword: audit
experience, audit knowledge, and local
losses findings detection
Penulis: Masrizal
Kode Jurnal: jpakuntansidd1000112
