PENGARUH PENERAPAN AUDIT INTERNAL BERBASIS RESIKO, KOMPETENSI APARAT PENGAWASAN INTERNAL PEMERINTAH, INDEPENDENSI AUDITOR, TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD

SISCO, JOHAN (2020) PENGARUH PENERAPAN AUDIT INTERNAL BERBASIS RESIKO, KOMPETENSI APARAT PENGAWASAN INTERNAL PEMERINTAH, INDEPENDENSI AUDITOR, TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD. S2-Magister thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the implementation of Risk-Based Internal Audit, Government Internal Audit Apparatus (APIP) Competence, Auditor Independence on Auditor's Ability to Detect Fraud. The object of this research is the entire range of APIPs within the Inspektorat Utama BKKBN with a total of 52 employees using the entire population or saturated sample sampling method. The study used a questionnaire that was distributed to 52 respondents and processed using SPSS test version 25. The results of this study show three different results on all variables. The variable implementation of risk-based internal audit here does not affect the ability of auditors to detect fraud with a calculated value of t -0.484 < t table 1.677, thus H0 is accepted and Ha is rejected, APIP competence in this study affects the ability of auditors to detect fraud with a calculated value of t 2,139 >t table 1,677, thus H0 is accepted and Ha is rejected, and auditor independence has no effect on the auditor's ability to detect fraud, the t value of 1.631< from t table 1.677, thus Ho is accepted and Ha is rejected. From this research it can be concluded that the application of risk-based internal audit, auditor independence has no effect on the ability of auditors to detect fraud, while auditor competence influences the ability of auditors to detect fraud. With this research, it is expected that the relevant parties can evaluate the policies that have been applied so far Keywords: Application of Risk-Based Internal Audit, Competence of Government Internal Audit Apparatus, APIP, and Auditor's Ability to Detect Fraud Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Audit Internal Berbasis Resiko, Kompetensi Aparat Pengawasan Internal Pemerintah (APIP), Independensi Auditor terhadap Kemampuan Auditor Mendeteksi Fraud. Objek penelitian ini adalah seluruh jajaran APIP di lingkungan Inspektorat Utama BKKBN dengan jumlah 52 pegawai dengan metode pengambilan sampel seluruh populasi atau sampel jenuh. Penelitian menggunakan kuesioner yang dibagikan kepada 52 responden dan diolah menggunakan alat uji SPSS versi 25. Hasil dari penelitian ini menunjukkan tiga hasil yang berbeda terhadap semua variabel. Variabel penerapan audit internal berbasis resiko disini tidak berpengaruh terhadap kemampuan auditor mendeteksi fraud dengan nilai t hitung sebesar -0,484 < t tabel 1,677 dengan demikian H0 diterima dan Ha ditolak, kompetensi APIP di dalam penelitian ini berpengaruh terhadap kemampuan auditor mendeteksi fraud dengan nilai t hitung sebesar 2,139 > t tabel 1,677 dengan demikian H0 diterima dan Ha ditolak, dan independensi auditor tidak berpengaruh terhadap kemampuan auditor mendeteksi fraud nilai t hitung sebesar 1,631 < dari t tabel 1,677, dengan demikian Ho diterima dan Ha ditolak. Dari penelitan ini dapat disimpulkan bahwa penerapan audit internal berbasis resiko, independensi auditor tidak berpengaruh terhadap kemampuan auditor mendeteksi fraud, sedangkan kompetensi auditor berpengaruh terhadap kemampuan auditor mendeteksi fraud. Dengan adanya penelitian ini diharapkan pihak-pihak terkait dapat melakukan evaluasi terhadap kebijakan-kebijakan yang selama ini sudah di terapkan Kata kunci : Penerapan Audit Internal Berbasis Resiko, Kompetensi Aparat Pengawasan Internal Pemerintah, APIP, dan Kemampuan Auditor Mendeteksi Fraud

Item Type: Thesis (S2-Magister)
Call Number: TA/55/19/097
NIM: 55517110016
Uncontrolled Keywords: Penerapan Audit Internal Berbasis Resiko, Kompetensi Aparat Pengawasan Internal Pemerintah, APIP, dan Kemampuan Auditor Mendeteksi Fraud
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 19 Aug 2020 04:23
Last Modified: 19 Aug 2020 04:32
URI: http://repository.mercubuana.ac.id/id/eprint/53059

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