Pengaruh Kemampuan auditor investigatif terhadap afektifitas pelaksanaan prosedur audit investigatif

Mahmud, Sukron (2010) Pengaruh Kemampuan auditor investigatif terhadap afektifitas pelaksanaan prosedur audit investigatif. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Lot of crimes in the economic sector, among other things are bribery, fraud, misuse of assets, money laundering, corruption, and others. To doing investigations in outside a court of law can be helping by a perfect person in this sector. The person who wan helping is an auditor. An assist that can be related to the corruption and fraud are investigative audit. Investigative auditor is a new special audit in Indonesia. This is caused by a lot of crime in manipulation of the financial sector in order to enrich oneself, another personal, or corporation until make a harm of country. On the process of writing this thesis, the object of research is the ability of investigative auditors towards the effectiveness implementation of investigative audit procedures. In this study the author made a case study using descriptive research method, data analysis, and hypothesis testing which distributed to 20 people who work in investigative auditors at the Audit Board of the Republic of Indonesia. From the results of data analysis and hypothesis testing can be concluded that the ability of investigative auditors influential towards the effectiveness implementation of investigative audit procedures. It is seen from the results of the assessment and calculation of R Square of 94.6% and the value tcount= 17.678 greater than ttable = 2.1009 (17.678 > 2.1009) with N = 20 and α = 0.05.

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