PENGARUH RISK ASSESSMENT, KOMPETENSI, DAN SKEPTISME PROFESIONAL TERHADAP KEAHLIAN AUDITOR DALAM PENDETEKSIAN PENYIMPANGAN PENYALURAN BELANJA BANTUAN SOSIAL (BANSOS) PEMERINTAH PUSAT (Study Pada Auditor Kantor Pusat BPK RI)

MINA, JAYANTI (2025) PENGARUH RISK ASSESSMENT, KOMPETENSI, DAN SKEPTISME PROFESIONAL TERHADAP KEAHLIAN AUDITOR DALAM PENDETEKSIAN PENYIMPANGAN PENYALURAN BELANJA BANTUAN SOSIAL (BANSOS) PEMERINTAH PUSAT (Study Pada Auditor Kantor Pusat BPK RI). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk untuk menguji secara empiris pengaruh risk assessment, kompetensi auditor dan skeptisme profesional terhadap keahlian auditor dalam pendeteksian penyimpangan atas penyaluran belanja bansos Pemerintah Pusat. Penelitian ini menggunakan metode kuantitatif dengan metode purposive sampling. Populasi dalam penelitian ini adalah auditor Kantor Pusat pada BPK RI yang melaksanakan audit atas belanja bansos dengan sampling auditor pada AKN II, AKN III, AKN V dan AKN VI sebanyak 100 orang auditor. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan alat analisis data Smart PLS 4.1.0.6. Teori yang digunakan pada penelitian ini adalah teori keagenan dan teori atribusi yang menjelaskan tentang bagaimana perilaku seseorang dipengaruhi oleh faktor internal dan eksternal. dan Hasil penelitian menunjukan bahwa Risk assessment memiliki pengaruh positif signifikan terhadap keahlian auditor dalam pendeteksian penyimpangan penyaluran belanja bantuan sosial. Hasil ini menunjukkan bahwa semakin tinggi kemampuan auditor dalam melakukan risk assesment, semakin baik keahlian mereka dalam mendeteksi penyimpangan. Kompetensi memiliki pengaruh positif dan signifikan terhadap keahlian auditor dalam pendeteksian penyimpangan penyaluran belanja bantuan sosial. Hasil ini menunjukkan bahwa semakin tinggi tingkat kompetensi auditor, semakin baik keahlian mereka dalam mendeteksi penyimpangan. Skeptisme profesional juga memiliki pengaruh positif dan signifikan terhadap keahlian auditor dalam pendeteksian penyimpangan penyaluran belanja bantuan sosial. Hasil ini menunjukkan bahwa semakin tinggi sikap skeptis profesional auditor, semakin baik keahlian mereka dalam mendeteksi penyimpangan. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan ilmu akuntansi khususnya auditing dan sebagai referensi bagi penelitian selanjutnya, serta dapat memberikan masukan kepada auditor eksternal Pemerintah dalam melaksanakan tugas dan regulator dalam membuat kebijakan. Auditor eksternal diharuskan untuk melakukan pembaharuan resiko audit secara berkala pada tahap perencanaan pemeriksaan belanja bansos berdasarkan sumber data yang valid serta penyusunan prosedur audit berdasarkan risiko audit, peningkatan pelatihan audit bansos dengan melibatkan Aparat Penegak Hukum (APH) lainnya dan program sertifikasi profesi serta pelatihan peningkatan skeptisme profesional auditor khususnya dalam audit atas belanja bansos melalui kegiatan sharing antar auditor dengan pimpinan secara berkesinambungan. This study aims to determine the effect of risk assessment, auditor competency, and professional skepticism on the expertise of auditor in detecting fraud Central Government Social Assistance’s. This research uses a quantitative method with a purposive sampling method. The population in this study were head office auditors at BPK RI who carried out audits of social assistance with a sampling of 100 auditors at AKN II, III, V and VI. The data analysis technique in this study used Partial Least Square (PLS) with the Smart PLS 4.1.0.6 data analysis tool. The agency theory and attribution theory used as the basis for this study is a theory that explains a person's behavior is influenced by internal and external factors. The research results show that risk assessment has a positive and significant influence on auditors' skills in detecting fraud in the distribution of social assistance. These results indicate that the higher the auditor's ability to carry out risk assessments, the better their skills in detecting fraud. Competence has a positive and significant influence on auditor expertise in detecting fraud in the distribution of social assistance. These results indicate that the higher the auditor's competency level, the better their ability to detect fraud. Professional skepticism also has a positive and significant influence on auditors' skills in detecting fraud in the distribution of social assistance spending. These results indicate that the higher the auditor's professional skepticism, the better their ability to detect fraud. This research is expected to contribute to the development of accounting knowledge, especially auditing and as a reference for further research, as well as to provide input to government internal auditors in carrying out their duties and regulators in making policies. External auditors are required to carry out regular audit risk updates at the audit planning as well as preparing risk-based audit procedures, training related to fraud detection by involving others as well as training to increase auditors' professional skepticism, especially in auditing social assistance spending through continuous sharing activities between auditors.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55521120051
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: SUTRA DEWANGGA
Date Deposited: 10 Apr 2025 03:58
Last Modified: 10 Apr 2025 03:58
URI: http://repository.mercubuana.ac.id/id/eprint/95138

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