eprintid: 46096 rev_number: 20 eprint_status: archive userid: 19561 dir: disk0/00/04/60/96 datestamp: 2025-03-10 04:52:14 lastmod: 2025-03-10 04:52:14 status_changed: 2025-03-10 04:52:14 type: thesis metadata_visibility: show creators_name: Wulandari, Winda creators_id: 7774210031 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Agus, Ismaya contributors_name: Agus, Sholikhan contributors_id: 197710232002121001 contributors_id: 197507222006041004 corp_creators: Universitas Sultan Ageng Tirtayasa corp_creators: Pascasarjana corp_creators: Magister Akuntansi title: PENDETEKSIAN FRAUD: URGENSI KOMPETENSI AUDIT, SKEPTISME PROFESIONAL, WHISTLEBLOWING SYSTEM DAN AUDIT FORENSIK DI BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI BANTEN ispublished: pub subjects: HF subjects: HF5601 divisions: FEB divisions: Mak full_text_status: restricted keywords: Audit Competency, Professional Skepticism, Whistleblowing System, Forensic Audit, Fraud Detection Kompetensi Audit, Skeptisme Profesional, Whistlebwlowing System, Audit Forensik, Pendeteksian Fraud note: Melalui variabel yang mempengaruhi auditor dalam pendeteksian fraud, yaitu Kompetensi Audit, skeptisme profesional, whistleblowing system, dan audit forensik. Tujuan penelitian ini adalah untuk mengetahui apakah auditor yang bekerja di BPK RI Perwakilan Provinsi Banten telah bekerja secara professional dan optimal atau tidak. Ditinjau dari kemampuan auditor dalam mendeteksi fraud, dengan mengidentifikasi faktor-faktor yang dapat digunakan dalam mendeteksi fraud bagi pemerintah daerah khususnya di Provinsi Banten. Populasi dalam penelitian ini adalah auditor BPK Perwakilan Provinsi Banten dengan menggunakan teknik purposive sampling dalam pengambilan sampel dengan kriteria auditor yang memiliki jabatan fungsional auditor madya, muda dan pertama. Teknik pengumpulan data dalam penelitin ini dilakukan dengan menyebarkan kuesioner dengan populasi sebanyak 50 responden. Metode analisis data yang digunakan dalam penelitian ini yaitu menggunaka nuji validitas, ujireliabilitas, uji asumsi klasik, dan uji signifikansi (uji t) dan uji F menggunakan program komputer SPSS versi 26. Menurut temuan penelitian ini, Kompetensi Audit dan Skeptisme Profesional tidak memiliki pengaruh terhadap pendeteksian fraud. Sedangkan Whistleblowing System dan Audit Forensik memiliki pengaruh positif dan signifikan terhadap pendeteksian fraud. abstract: Through variables that influence auditors in detecting fraud, namely audit competency, professional skepticism, whistleblowing system, and forensic audit. The purpose of this study is to find out whether the auditors working at BPK RI Banten Province Representative have worked professionally and optimally or not. in terms of the auditor's ability to detect fraud, by identifying factors that can be used in detecting fraud for local governments, especially in Banten Province. The population in this study were BPK auditors representing Banten Province using a purposive sampling technique in taking the sample with the criteria of auditors having the functional positions of middle, junior and first auditors. Data collection techniques in this study were carried out by distributing questionnaires to a population of 50 respondents. The data analysis method used in this research is the validity test, reliability test, classical assumption test, and significance test (t test) and F test using the SPSS version 26 computer program. According to the findings of this research, Audit Experience and Professional Skepticism do not have an influence on fraud detection. Meanwhile, Whistleblowing System and Forensic Audit have a positive and significant influence on fraud detection. date: 2024 date_type: published pages: 134 institution: Untirta sultan Ageng Tirtayasa department: Magister Akuntansi thesis_type: masters thesis_name: mphil citation: Wulandari, Winda (2024) PENDETEKSIAN FRAUD: URGENSI KOMPETENSI AUDIT, SKEPTISME PROFESIONAL, WHISTLEBLOWING SYSTEM DAN AUDIT FORENSIK DI BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI BANTEN. Master thesis, Untirta sultan Ageng Tirtayasa. document_url: https://eprints.untirta.ac.id/46096/1/WINDA%20WULANDARI_7774210031_FULL%20TEXT.pdf document_url: https://eprints.untirta.ac.id/46096/3/WINDA%20WULANDARI_7774210031_01.pdf document_url: https://eprints.untirta.ac.id/46096/4/WINDA%20WULANDARI_7774210031_02.pdf document_url: https://eprints.untirta.ac.id/46096/5/WINDA%20WULANDARI_7774210031_03.pdf document_url: https://eprints.untirta.ac.id/46096/6/WINDA%20WULANDARI_7774210031_04.pdf document_url: https://eprints.untirta.ac.id/46096/7/WINDA%20WULANDARI_7774210031_05.pdf document_url: https://eprints.untirta.ac.id/46096/8/WINDA%20WULANDARI_7774210031_Reff.pdf document_url: https://eprints.untirta.ac.id/46096/9/WINDA%20WULANDARI_7774210031_Lamp.pdf