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.
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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.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | 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. | |||||||||
| Uncontrolled Keywords: | Audit Competency, Professional Skepticism, Whistleblowing System, Forensic Audit, Fraud Detection Kompetensi Audit, Skeptisme Profesional, Whistlebwlowing System, Audit Forensik, Pendeteksian Fraud | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Winda Wulandari | |||||||||
| Date Deposited: | 10 Mar 2025 04:52 | |||||||||
| Last Modified: | 10 Mar 2025 04:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/46096 |
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