PENGARUH KOMPETENSI AUDITOR, SKEPTISISME PROFESIONAL, KOMITMEN PIMPINAN, DAN WHISTLEBLOWING SYSTEM TERHADAP PENDETEKSIAN KECURANGAN

IRAWATI, . (2025) PENGARUH KOMPETENSI AUDITOR, SKEPTISISME PROFESIONAL, KOMITMEN PIMPINAN, DAN WHISTLEBLOWING SYSTEM TERHADAP PENDETEKSIAN KECURANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, skeptisisme profesional, komitmen pimpinan, dan whistleblowing system terhadap pendeteksian kecurangan. Pendekatan kuantitatif digunakan dalam penelitian ini dengan data primer, di mana data diperoleh melalui penyebaran kuesioner kepada auditor di Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan (BPKP). Sampel ditentukan menggunakan teknik purposive sampling, dengan kuesioner yang layak dianalisis sebanyak 91. Data diolah menggunakan aplikasi SmartPLS 4 dengan pendekatan Partial Least Square Structural Equation Model (PLS-SEM). Hasil penelitian ini menunjukkan bahwa kompetensi auditor, skeptisisme profesional, dan komitmen pimpinan berpengaruh positif dan signifikan terhadap pendeteksian kecurangan. Sebaliknya, whistleblowing system tidak menunjukkan pengaruh yang signifikan. Temuan ini mengimplikasikan pentingnya bagi auditor untuk terus meningkatkan kompetensi teknis, memperkuat sikap skeptisisme profesional, serta menjalin kolaborasi yang baik dengan pimpinan guna meningkatkan efektivitas deteksi kecurangan. Dari sisi kelembagaan, BPKP diharapkan secara konsisten memperkuat pelatihan berkelanjutan, pembinaan etika profesi, serta membangun kepemimpinan yang berintegritas. Adapun temuan terkait whistleblowing system menunjukkan bahwa mekanisme tersebut belum berjalan optimal dalam mendukung upaya pendeteksian kecurangan di Kantor Pusat BPKP. ***** This study aims to examine the effect of auditor competence, professional skepticism, leadership commitment, and whistleblowing systems on fraud detection. A quantitative approach was employed in this study, utilizing primary data collected through the distribution of questionnaires to auditors at the Head Office of the Financial and Development Supervisory Agency (BPKP). The sample was determined using a purposive sampling technique, with 91 questionnaires eligible for analysis. The data were processed using the SmartPLS 4 application with the Partial Least Square Structural Equation Model (PLS-SEM) approach. The results of this study indicate that auditor competence, professional skepticism, and leadership commitment have a positive and significant effect on fraud detection. In contrast, the whistleblowing system does not show a significant effect. This finding highlights the importance for auditors to continue improving their technical competence, strengthening professional skepticism, and fostering effective collaboration with leaders to enhance the effectiveness of fraud detection. From an institutional perspective, BPKP is expected to consistently strengthen ongoing training, foster professional ethics, and build leadership with integrity. Meanwhile, the findings also indicate that the whistleblowing system has not yet played a significant role in supporting fraud detection efforts at the BPKP Head Office.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Choirul Anwar, SE., MBA., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 27908 not found.
Date Deposited:	30 Jul 2025 07:26
Last Modified:	30 Jul 2025 07:26
URI:	http://repository.unj.ac.id/id/eprint/56979

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