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Yananto Mihadi Putra
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yananto.mihadi@mercubuana.ac.id
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pena-mas.akuntansi@mercubuana.ac.id
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Fakuntas Ekonomi dan Bisnis, Universitas Mercu Buana, Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
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Jurnal Pena-Mas Akuntansi
Published by Universitas Mercu Buana
ISSN : 27232565     EISSN : 27232352     DOI : 10.22441/jpma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Jurnal Pena-Mas (Penelitian Mahasiswa) Akuntansi from now on referred to as the "Jurnal Pena-Mas Akuntansi" is a peer-reviewed scientific journal published by the accounting study program at Universitas Mercu Buana. The Jurnal Pena-Mas Akuntansiaims to be a medium for disseminating research in the field of Accounting, both in quantitative and qualitative approaches, including, but not limited to, topics in Management Accounting, Financial Accounting, Tax Accounting, Islamic Accounting, Accounting Information Systems, Public Accounting, Auditing, and other accounting studies.The Jurnal Pena-Mas Akuntansi is published twice a year in July and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
 1 
Search results for , issue "Vol 2, No 1" : 1 Documents clear
Pengaruh Independensi, Kompetensi dan Tanggung Jawab Pendeteksian Kecurangan Terhadap Pencegahan Kegagalan Audit Dina Monalisa
Jurnal Pena-Mas Akuntansi Vol 2, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v2i1.12775

Abstract

Audit failures caused by accounting scandals in recent years were caused by not applying generally accepted auditing standards, including the lack of independence, competence, and responsibility of auditors in detecting audit failures. This study aims to determine how much influence the independence, competence, and responsibility of fraud detection have on the prevention of audit failure. The object of research includes independence, competence, and responsibility for fraud detection as independent or independent variables which are seen as having an effect on the dependent or dependent variable, namely the prevention of audit failure. This research method uses a descriptive research method with the type of relationship between the variables studied is a clause relationship. Variables were analyzed using descriptive statistics, path analysis, and SPSS 17 as a data processing tool. The data collected was obtained through the distribution of questionnaires, with auditors as respondents at KAP in Jakarta. The results show that the independence, competence, and responsibility for detecting fraud either simultaneously or partially have a significant effect on the prevention of audit failure.

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