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All Journal Jurnal Riset Akuntansi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Community Engagement and Emergence Journal (CEEJ) Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of International Conference Proceedings
Riva Ubar Harahap
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of International Conference Proceedings

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The Effects of Quality Control System and Auditor's Competency Implementation on Auditor's Capability in Detecting Fraud on Public Accounting Office in Medan Riva Ubar Harahap
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1291

Abstract

This study deals to determine the effect of Quality Control System and Auditor Competence implementation on the Auditor's Ability in Detecting Fraud partially and simultaneously in Public Accounting Firm (KAP) on Medan. This was quantitative research and used associative method. The population in this study was auditors who worked at KAP in Medan, the sampling technique used Slovin formula and the survey method, namely distributing questionnaires to research respondents was used as data collection techniques. The data analysis technique in this study used multiple linear regression analysis with the help of the SPSS version 26 program. The results were as follows: partially the implementation of the quality control system has no effect on the auditor's ability in detecting fraud, while the auditor's competence has an effect on the auditor's ability in detecting fraud. Simultaneously the implementation of the quality control system and the competence of the auditor affect the ability of the auditor in detecting fraud.
Co-Authors Azmi, Zul Hendra Harmain Ihsan Abdullah Januri J Januri Januri Khairul Anwar Pulungan Marviana, Ratna Dina Nurhayani, Ulfa Saftiara Puspita Saifhul Anwar Syahdan Sarah Ayu Amalia Putri Surya Sanjaya Tengku Riza Zarzani N