Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan

Abstract

Abstract

 This study was conducted to obtain empirical evidence regarding the Effect of Independence, Experience, and Application of Computer Assisted Audit Techniques (TABK) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study uses primary data with a sample of investigative auditors working at the Central Office of the Indonesian Supreme Audit Board (BPK RI), Central Jakarta. The sampling technique uses a random sampling method with 55 respondents. Hypothesis testing uses multiple linear regression analysis method with a significance level of 5%. Based on the results of the analysis conducted, it can be concluded that partially, independence has a significant positive effect on the effectiveness of investigative audit in detecting fraud, experience has a significant positive effect on the effectiveness of investigative audit in detecting fraud, and the application of TABK has a significant positive effect on the effectiveness of investigative audit in detect fraud. Simultaneously, independence, experience, and application of TABK have a significant positive effect on the effectiveness of investigative audits in detecting fraud.

Keywords: Investigative Audit Implementation, Auditor Independence, Auditor Experience, Computer Assisted Audit Techniques (TABK)

Abstrak

 Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai Pengaruh Independesi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan. Penelitian ini menggunakan data primer dengan sampel auditor investigatif yang bekerja di Kantor Pusat Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Jakarta Pusat. Teknik sampling menggunakan metode  random sampling dengan 55 responden. Pengujian hipotesis menggunakan metode analisis regresi linear berganda dengan tingkat signifikansi 5%. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial, independensi berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, pengalaman berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Secara simultan, independensi, pengalaman, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.

Kata kunci: Pelaksanaan Audit Investigatif, Independensi Auditor, Pengalaman Auditor, Teknik Audit Berbantuan Komputer (TABK)