KESUMA, ADIKA WAHYU (2024) PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU, DAN KOMPLEKSITAS TUGAS TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT INVESTIGATIF DALAM PENGUNGKAPAN KECURANGAN (FRAUD) DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Fraud is a phenomenon that frequently occurs until today and often captures the public attention. The numerous cases of fraud occurring in Indonesia and the continuously evolving modus operandi, necessitate the need for an investigative audit. The effectiveness of implementing investigative audit procedures is essential to uncover the fraud. This research aims to empirically examine the influence of auditor competence, time pressure, and task complexity on the effectiveness of implementing investigative audit procedures, with auditor experience as a moderating variable. This research uses quantitative research methods with primary data in the form of questionnaires. The judgmental or purposive sampling method was used in this study. The questionnaire was distributed to investigative auditors in Investigation Auditorate (AUI) at the Supreme Audit Institusions of Indonesia (BPK RI). The number of respondents who participated in this study was 75 respondents. The data obtained in this study were processed with SmartPLS4 software. The results of this study indicate that auditor competence has a positive effect on the effectiveness of the implementation of investigative audit procedures in disclosing fraud; time pressure has a negative effect on the effectiveness of the implementation of investigative audit procedures in disclosing fraud; task complexity does not affect the effectiveness of the implementation of investigative audit procedures in disclosing fraud; auditor experience weakens the relationship between task complexity and the effectiveness of the implementation of investigative audit procedures in disclosing fraud; and auditor experience has no effect in moderating the relationship between auditor competence and time pressure on the effectiveness of the implementation of investigative audit procedures in disclosing fraud. Keyword: auditor competence, time budget pressure, audit complexity, auditor experience, effectiveness of the implementation of investigative audit procedures Kecurangan (fraud) merupakan fenomena yang masih sering terjadi hingga saat ini dan sering menarik perhatian masyarakat. Banyaknya kasus kecurangan yang terjadi di Indonesia dan modus operandi yang masih terus berkembang menyebabkan diperlukannya suatu audit investigatif. Efektivitas pelaksanaan prosedur audit investigatif diperlukan untuk dapat mengungkap kecurangan yang terjadi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kompetensi auditor, tekanan waktu, dan kompleksitas tugas pada efektivitas pelaksanaan prosedur audit investigatif dengan pengalaman auditor sebagai variabel moderasi. Penelitian ini menggunakan metode penelitian kuantitatif dengan data primer berupa kuesioner. Metode judgmental atau purposive sampling digunakan dalam penelitian ini. Kuesiner disebarkan kepada auditor investigasi pada Auditorat Utama Investigasi (AUI) di Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Jumlah responden yang berpartisipasi dalam penelitian ini sebanyak 75 responden. Data yang diperoleh dalam penelitian ini diolah dengan dibantu oleh software SmartPLS4. Hasil penelitian ini menunjukkan bahwa kompetensi auditor berpengaruh positif terhadap efektivitas pelaksanaan prosedur audit investigatif dalam pengungkapan kecurangan; tekanan waktu berpengaruh negatif terhadap efektivitas pelaksanaan prosedur audit investigatif dalam pengungkapan kecurangan; kompleksitas tugas tidak berpengaruh terhadap efektivitas pelaksanaan prosedur audit investigatif dalam pengungkapan kecurangan; pengalaman auditor memperlemah hubungan antara kompleksitas tugas dengan efektivitas pelaksanaan prosedur audit investigatif dalam pengungkapan kecurangan; dan pengalaman auditor tidak dapat memoderasi hubungan antara kompetensi auditor dan tekanan waktu dengan efektivitas pelaksanaan prosedur audit investigatif dalam pengungkapan kecurangan. Kata kunci: kompetensi auditor, tekanan waktu, kompleksitas tugas, pengalaman auditor, efektivitas pelaksanaan prosedur audit investigatif
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 243 |
| NIM/NIDN Creators: | 43222120042 |
| Uncontrolled Keywords: | kompetensi auditor, tekanan waktu, kompleksitas tugas, pengalaman auditor, efektivitas pelaksanaan prosedur audit investigatif |
| Subjects: | 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 520 Comprehensive Works of Astronomy/Karya Komprehensif tentang Astronomi > 529 Chronology/Waktu Kronologis > 529.2 Intervals of Time/Interval Waktu 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: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 07 Oct 2024 03:11 |
| Last Modified: | 07 Oct 2024 03:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92266 |
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