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(1), Eko Gumaya Sari(2*),

(1) Asistant Manager Accounting PT. Karya Adi Prestasi
(2) Asistant Manager Accounting PT. Karya Adi Prestasi
(*) Corresponding Author

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)

Keywords


Investigative Audit, Independent Audit, Due Professional Care

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DOI: http://dx.doi.org/10.21532/apfjournal.v5i1.138

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