PENGARUH SKEPTISISME PROFESIONAL AUDITOR DAN PENERAPAN SISTEM WHISTLEBLOWING TERHADAP TINGKAT PENDETEKSIAN FRAUD DALAM AUDIT INVESTIGATIF Studi kasus pada Badan Pemeriksa Keuangan Republik Indonesia

RAHMA, ALMIRA ERIKA (2020) PENGARUH SKEPTISISME PROFESIONAL AUDITOR DAN PENERAPAN SISTEM WHISTLEBLOWING TERHADAP TINGKAT PENDETEKSIAN FRAUD DALAM AUDIT INVESTIGATIF Studi kasus pada Badan Pemeriksa Keuangan Republik Indonesia. Other thesis, IBI Kesatuan Bogor.

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5 Abstrak.pdf
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6 Kata Pengantar.pdf
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7 Daftar Isi.pdf
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8 BAB I.pdf
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9 BAB II.pdf
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10 BAB III.pdf
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LEMBAR PENGESAHAN - SKRIPSI.pdf
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LEMBAR PERNYATAAN - SKRIPSI.pdf
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LEMBAR PERSETUJUAN - SKRIPSI.pdf
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LEMBAR PERSETUJUAN- JURNAL ILMIAH.pdf
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13 Daftar Pustaka.pdf
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Abstract

This study aims to examine the effect of auditor professional skepticism and the implementation of whistleblowing system toward the level of fraud detection in audit investigative. Respondents are auditors at the Auditorat Utama Investigasi/Investigative Auditorate (AUI) at the Audit Board of the Republic of Indonesia (BPK RI). This research uses quantitative descriptive methods. The data used are primary data. Data was collected by distributing questionnaires to 90 respondents with returning questionnaires totaling 56 copies. Data analysis technique used is multiple linear regression analysis. The result showed that (1) auditor professional skepticism has no significant effect on the level of fraud detection in audit investigative, (2) the implementation of whistleblowing system has a significant effect on the level of fraud detection in audit investigative, (3) simultaneously the auditor professional skepticism and the application of the whistleblowing system have a significant effect on the level of fraud detection in audit investigative.

Item Type: Thesis (Other)
Uncontrolled Keywords: auditor professional skepticism, whistleblowing system, fraud detection, investigative audit.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Kepala Perpustakaan
Date Deposited: 25 Mar 2023 03:50
Last Modified: 25 Mar 2023 03:51
URI: http://repository.ibik.ac.id/id/eprint/1159

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