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Pengaruh Audit Investigatif dan Pengalaman Auditor terhadap Pendeteksian Kecurangan
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Abstract. This study aims to determine the influence of investigative audit and auditor experience on fraud detection. The method used in this study is a verification method with a quantitative approach with a population of internal auditors at the Financial and Development Audit Agency (BPKP) of West Java Province. Sampling was carried out by non-probability with purposive sampling method. Then the calculation of sampling is calculated using SPSS 23 software with a total of 35 internal auditors. Test the validity of the instrument using product moment correlation and test the reliability of the instrument using Cronbach's alpha. In this study there are methods used, namely the classical assumption test, multiple linear regression analysis, f test, t test and test the coefficient of determination. The results of this study indicate that the magnitude of the effect of the investigative audit variable on fraud detection is 41.3%, while the effect of the auditor's experience variable on fraud is 15.7%.
Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Audit investigatif dan Pengalaman Auditor terhadap Pendeteksian Kecurangan. Metode yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif dengan populasi auditor internal pada Badan Pemeriksaan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Barat. Pengambilan sampel dilakukan dengan non-probabilitay dengan metode purposive sampling. Kemudian perhitungan pengambilan sampel dihitung menggunakan software SPSS 23 dengan jumlah 35 auditor internal. Uji validitas instrumen menggunakan korelasi product moment dan uji reliabilitas instrumen menggunakan alpha cronbach. Pada penelitian ini terdapat metode yang digunakan yaitu uji asumsi klasik, analisis regresi linear berganda, uji f, uji t dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa bahwa besarnya pengaruh variabel audit investigatif terhadap pendeteksian kecurangan adalah sebesar 41,3% sedangkan pengaruh variabel pengalaman auditor terhadap kecurangan adalah 15,7%.
Universitas Islam Bandung (Unisba)
Title: Pengaruh Audit Investigatif dan Pengalaman Auditor terhadap Pendeteksian Kecurangan
Description:
Abstract.
This study aims to determine the influence of investigative audit and auditor experience on fraud detection.
The method used in this study is a verification method with a quantitative approach with a population of internal auditors at the Financial and Development Audit Agency (BPKP) of West Java Province.
Sampling was carried out by non-probability with purposive sampling method.
Then the calculation of sampling is calculated using SPSS 23 software with a total of 35 internal auditors.
Test the validity of the instrument using product moment correlation and test the reliability of the instrument using Cronbach's alpha.
In this study there are methods used, namely the classical assumption test, multiple linear regression analysis, f test, t test and test the coefficient of determination.
The results of this study indicate that the magnitude of the effect of the investigative audit variable on fraud detection is 41.
3%, while the effect of the auditor's experience variable on fraud is 15.
7%.
Abstrak.
Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Audit investigatif dan Pengalaman Auditor terhadap Pendeteksian Kecurangan.
Metode yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif dengan populasi auditor internal pada Badan Pemeriksaan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Barat.
Pengambilan sampel dilakukan dengan non-probabilitay dengan metode purposive sampling.
Kemudian perhitungan pengambilan sampel dihitung menggunakan software SPSS 23 dengan jumlah 35 auditor internal.
Uji validitas instrumen menggunakan korelasi product moment dan uji reliabilitas instrumen menggunakan alpha cronbach.
Pada penelitian ini terdapat metode yang digunakan yaitu uji asumsi klasik, analisis regresi linear berganda, uji f, uji t dan uji koefisien determinasi.
Hasil penelitian ini menunjukkan bahwa bahwa besarnya pengaruh variabel audit investigatif terhadap pendeteksian kecurangan adalah sebesar 41,3% sedangkan pengaruh variabel pengalaman auditor terhadap kecurangan adalah 15,7%.
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