KUSUMAWANTO, RIZKI (2019) PENGARUH SKILL AUDITOR FORENSIK dan MINDSET AUDITOR FORENSIK terhadap KINERJA TUGAS ASSESSMENT RISIKO FRAUD. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the skills of forensic auditors and the forensic auditor's mindset on performance appraisal performance at BPKP 2018. This study uses primary data, using slovin method. The method of analysis used is data quality test method, classical assumption test, and hypothesis testing. By using multiple regression, the result of research indicates that auditor skill can be used to measure auditor's performance and judgment. Keywords :Task Performance Risk Assessment Fraud, auditor skills forensic, mindset forensic auditor Penelitian ini bertujuan untuk mengetahui pengaruh skill auditor forensic dan mindset auditor forensic terhadap kinerja tugas assessment risiko fraud pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) tahun 2018. Penelitian ini menggunakan data primer, dengan menggunakan metode slovin. Metode analisis yang digunakan adalah metode uji kualitas data, uji asumsi klasik, dan pengujian hipotesis. Dengan menggunakan regresi berganda hasil penelitian menunjukkan bahwa skill auditor forensik berpengaruh terhadap kinerja tugas assessment risiko fraud dan mindset auditor forensic berpengaruh terhadap kinerja tugas assessment risiko fraud. Kata kunci : Kinerja tugas assessment risiko fraud, skill auditor forensik, mindset auditor forensik
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