PENGARUH PENGALAMAN, RISIKO AUDIT DAN PENGETAHUAN AUDIT TERHADAP PENDETEKSIAN TEMUAN KERUGIAN KEUANGAN DAERAH (STUDI EMPIRIS PADA AUDITOR PEMERINTAH DI SUMATERA BARAT)

Abstract

This research purposed to analyze and demonstrate empirically the effect of experience, and knowledge of audit risk audit findings to the detection of financial loss to the local government auditors in West Sumatera. This study used a descriptive research design. sources of data used are primary data in the form of a questionnaire which was distributed to several people in West Sumatera government auditors. Based on the analysis and discussion of the results of hypothesis testing that has been done by using SPSS program version 16.0 can be concluded that the audit experience significant effect on the detection of the findings of the financial loss to the government auditors in West Sumatera. while the audit risk and audit knowledge no significant effect on the detection of the findings of the financial loss to the government auditors in West Sumatera. Keywords : audit experience, audit risk, audit knowledge, the detection of regional financial findings, and government auditors.