Asia Pacific Fraud Journal
Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)

THE EFFECT OF INVESTIGATIVE, INDEPENDENT AUDIT AND DUE PROFESSIONAL CARE AUDITS ON THE EFFECTIVENESS OF THE IMPLEMENTATION OF FRAUD PROCEDURES MODERATED BY SOCIAL PRESSURE IN THE INTERNAL AUDIT DEPARTMENT OF PT. INDOAGUNG MULTIKREASI CERAMIC INDUSTRI & PT. WIJAYA DISTRIBUTION

Dede Rahmat (Asistant Manager Accounting PT. Karya Adi Prestasi)
Eko Gumaya Sari (Asistant Manager Accounting PT. Karya Adi Prestasi)



Article Info

Publish Date
24 Jun 2020

Abstract

This research is a study on "The Effect of Investigative Audit, Independent Audit and Due Professional Care Verification Procedures for Implementation Effectiveness Against Fraud which in moderation by Social Pressure". The dependent variable in this study is the Effectiveness of Implementation of Era Fraud (Fraud) Procedures, while the independent variable is the Investigative Audit, Independent Audit and Due Professional Care. Moderating variables using variable Social Pressure. The Internal Audit Department of PT. Indoagung Multikreasi Ceramic Industry. Samples that meet the criteria are as many as 60 respondents. A couple of stages. The first stage is to explore the theory of formulation of research problems and hypotheses. The second stage is the collection of data from the unit of analysis is researched. The Descriptive Test and Reliability Test, the fourth stage of the research hypothesis testing using multiple regression to test the hypothesis either partially or simultaneously. The fifth stage is the Social Pressure testing of the moderating effect, not weaken or diminished the effect of the Audit and Due Professional Care Verification Procedures of the Implementation Effectiveness Against Fraud (Fraud). The significant effect on the effect of the implementation of the procedure is that there is a significant effect on the effectiveness of the procedure. Effectiveness of the Implementation Procedures of Evidence Fraud (Fraud). Simultaneously Investigative Audit Variables, Independent Audit and Due Care Professionals have significant effects on the procedures for Implementation of Evidence Fraud (fraud). Moderation of Social Pressure Able to weaken the influence of Investigative Audit, Independent Audit and Due Professional Care of the Effectiveness of the Implementation Procedures of Evidence Fraud (fraud)

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Journal Info

Abbrev

apf

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...