Melola Discovery

← Melola Discovery

Jurnal

PENGARUH PROFESIONALISME AUDITOR TERHADAP PENGUNGKAPAN KECURANGAN (Studi Pada Auditor BPK RI Perwakilan Provinsi Sulawesi Tenggara)

JURNAL AKUNTANSI · Vol. 2 No. 1 (2017)

ISSN
2503-3069
Published
2017-10-27
Publisher
JURNAL AKUNTANSI
Language
eng

Abstract

ABSTRACT This research aimed to examine the effect of Profesionalism Auditor toward Fraud Exposure. Primary data in this study was obtained from all auditors perception of BPK RI Southeast Sulawesi Provincial Repsentative. Perception is measured by questionaire and ordinal measurement with 5 point likert scale. The statistical method used to test each hypotesis is linear regression analysis.the total coefficinet of determination (R2) for the Profesionalism Auditor to the Fraud Exposure is 0,842. The value meant that the contribution amount of profesionalism auditor toward fraud exposure is 84,2% and this meaningful enough, while the remaining amount 15,8% was obtained from othe factors contribution. The result of this research show that profesionalism auditor has significant effect on fraud exposure. Keywords: Profesionalism Auditor, Fraud Exposure

Collaboration network of the authors

3 authors · 3 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Busnawir BusnawirUniversitas Halu Oleo1
Muhammad SudiaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/AKUNTANSI/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH PROFESIONALISME AUDITOR TERHADAP PENGUNGKAPAN KECURANGAN  (Studi Pada Auditor BPK RI Perwakilan Provinsi Sulawesi Tenggara)</dc:title>
	<dc:creator>Nurmin, Nurmin</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT This research aimed to examine the effect of  Profesionalism Auditor toward Fraud Exposure. Primary data in this study was obtained from all auditors perception of BPK RI Southeast Sulawesi Provincial Repsentative. Perception is measured by questionaire and ordinal measurement with 5 point likert scale. The statistical method used to test each hypotesis is linear regression analysis.the total coefficinet of determination (R2) for the Profesionalism Auditor to the Fraud Exposure is 0,842. The value meant that the contribution amount of profesionalism auditor toward fraud exposure is 84,2% and this meaningful enough, while the remaining amount 15,8% was obtained from othe factors contribution. The result of this research show that profesionalism auditor has significant effect on fraud exposure.  Keywords: Profesionalism Auditor, Fraud Exposure</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-10-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2988</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI; Vol 2, No 1 (2017)</dc:source>
	<dc:source>2503-3069</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2988/2240</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI</dc:rights>
</oai_dc:dc>