PENGARUH INDEPENDENSI, PENGALAMAN, DAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN

MOKHAMMAD RIDWAN FAUZI, . (2020) PENGARUH INDEPENDENSI, PENGALAMAN, DAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK MOKHAMMAD RIDWAN FAUZI. Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan. Fakultas Ekonomi, Universitas Negeri Jakarta, 2020. Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan. Penelitian ini menggunakan data primer dengan sampel auditor investigatif yang bekerja di Kantor Pusat Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Jakarta Pusat. Teknik sampling menggunakan metode Random Sampling dengan 55 responden. Pengujian hipotesis menggunakan metode analisis regresi linear berganda dengan tingkat signifikansi 5%. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial independensi berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, penglaman berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Secara simultan independensi, pengalaman, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Kata Kunci: Pelaksanaan Audit Investigatif, Independensi Auditor, Pengalaman Auditor, Teknik Audit Berbantuan Komputer (TABK). ABSTRACT MOKHAMMAD RIDWAN FAUZI. The Influence of Independence, Experience, and Application of Computer Assisted Audit Techniques (CAAT) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. Faculty of Economic, State University of Jakarta, 2020. This study was conducted to obtain empirical evidence about The Influence of Independence, Experience, and Application of Computer Assisted Audit Techniques (CAAT) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study used primary data with a sample of investigattive auditors working at Central Office of Badan Pemeriksa Keuangan RI, Central Jakarta. The sampling technique uses the Random Sampling method with 55 respondents. Hypothesis testing uses the method of multiple linear regression analysis with a significance level of 5%. Based on the results of the analysis conducted, it can be concluded that partial independence has a significant positive effect on the effectiveness of conducting investigative audits in detecting fraud, experience has a significant positive effect on the effectiveness of conducting investigative audits in detecting fraud, and application of computer sssisted audit techniques (CAAT) has a significant positive effect on the effectiveness of conducting investigative audits in detecting fraud. Simultaneously the independence, experience, and application of CAAT have a significant positive effect on the effectiveness of investigative audits in detecting fraud. Keywords:Investigattive Audit Implementation, Independence Auditor, Experience Auditor, Computer Assisted Audit Techniques

Item Type:	Thesis (Sarjana)
Additional Information:	1.) Dr. Choirul Anwar, MBA., MAFIS., CPA. 2.) Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 1528 not found.
Date Deposited:	04 Mar 2020 10:26
Last Modified:	04 Mar 2020 10:26
URI:	http://repository.unj.ac.id/id/eprint/4755

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