PENGARUH SKEPTISISME PROFESIONAL AUDITOR DAN PENERAPAN SISTEM WHISTLEBLOWING TERHADAP TINGKAT PENDETEKSIAN FRAUD DALAM AUDIT INVESTIGATIF
Studi kasus pada Badan Pemeriksa Keuangan Republik Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Kesatuan
Author
RAHMA, ALMIRA ERIKA
Subject
HJ Public Finance
Datestamp
2023-03-25 03:51:21
Abstract :
This study aims to examine the effect of auditor professional skepticism and the implementation of whistleblowing system toward the level of fraud detection in audit investigative. Respondents are auditors at the Auditorat Utama Investigasi/Investigative Auditorate (AUI) at the Audit Board of the Republic of Indonesia (BPK RI). This research uses quantitative descriptive methods. The data used are primary data. Data was collected by distributing questionnaires to 90 respondents with returning questionnaires totaling 56 copies. Data analysis technique used is multiple linear regression analysis. The result showed that (1) auditor professional skepticism has no significant effect on the level of fraud detection in audit investigative, (2) the implementation of whistleblowing system has a significant effect on the level of fraud detection in audit investigative, (3) simultaneously the auditor professional skepticism and the application of the whistleblowing system have a significant effect on the level of fraud detection in audit investigative.
This study aims to examine the effect of auditor professional skepticism and the implementation of whistleblowing system toward the level of fraud detection in audit investigative. Respondents are auditors at the Auditorat Utama Investigasi/Investigative Auditorate (AUI) at the Audit Board of the Republic of Indonesia (BPK RI). This research uses quantitative descriptive methods. The data used are primary data. Data was collected by distributing questionnaires to 90 respondents with returning questionnaires totaling 56 copies. Data analysis technique used is multiple linear regression analysis. The result showed that (1) auditor professional skepticism has no significant effect on the level of fraud detection in audit investigative, (2) the implementation of whistleblowing system has a significant effect on the level of fraud detection in audit investigative, (3) simultaneously the auditor professional skepticism and the application of the whistleblowing system have a significant effect on the level of fraud detection in audit investigative.
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