Pengaruh Pengalaman Auditor, Skeptisisme Profesional Dan Tekanan Waktu Terhadap Pendeteksian Kecurangan Di Perwakilan BPKP Provinsi Bengkulu

Lismawati, Lismawati; Sari, Novita; Ismalia, Mifta

doi:10.29103/jak.v9i1.3649

Cited by 3 publications

(2 citation statements)

References 2 publications

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“…In the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform Number PER/04/M.PAN/3/2008 Year 2008 regarding the Code of Ethics for Government Internal Supervisory Apparatus, it is emphasized that an auditor must meet the requirements of knowledge, expertise, experience, and skills necessary for the execution of their duties. Auditors must be able to use the knowledge gained through formal education and training to detect misstatements in financial statements and related audit evidence (Lismawati et al, 2021). In addition, the competence possessed by the auditor can increase the auditor's confidence in handling various challenges during the internal audit process, as well as contribute to providing suggestions for improvement to the audited entity (consultative role) (Lismawati et al, 2017).…”

Section: Competencementioning

confidence: 99%

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

Ramadhan,

Indriani,

Fachruzzaman

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to test and find empirical evidence of the effect of Competence, Independence, Obedience Pressure, and Internal Control Systems on the quality of internal auditor examination results. The population in this study were all civil servants (PNS) in the Inspectorate of Bengkulu Province, totaling 130 people. Sampling in this study uses non-probability sampling through purposive sampling, where all examiners who occupy the Auditor Functional Position (JFA) and P2UPD Functional Position at the Inspectorate of Bengkulu Province are used as a sample of 96 people. The data analysis model used in this research is multiple linear regression analysis using IBM SPSS version 25 software. The findings reveal that competence, independence, and the internal control system positively influence examination quality, while obedience pressure has a negative impact. The implication of this research is that it provides an opportunity for the inspectorate of the province of Bengkulu to pay more attention to factors that can improve the quality of examination results such as increasing auditor competence, strengthening auditor independence, how to overcome obedience pressure and strengthen and ensure an effective internal control system.

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Section: Competencementioning

confidence: 99%

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

Ramadhan,

Indriani,

Fachruzzaman

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Beberapa penelitian terdahulu telah menguji pengaruh pengalaman kerja, independensi auditor dan kompetensi auditor terhadap kualitas audit pada KAP ( (Blandón & Bosch, 2013); (Bouhawia et al, 2015); (Devi & Srimindarti, 2021); (Fachruddin & Handayani, 2017); (Fauziah & Yanthi, 2021); (Lismawati et al, 2021); dan (Sihombing et al, 2021). Hasil penelitian terdahulu tersebut telah membuktikan bahwa pengalaman kerja, independensi auditor dan kompetensi auditor berpengaruh signifikan terhadap kualitas audit pada KAP.…”

Section: Pendahuluanunclassified

Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan

Azwar¹,

Wirananda

Susanti³

et al. 2023

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The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.

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Determinants of Auditors Ability in Fraud Detection

Wahidahwati¹,

Asyik²

2022

Cogent Business & Management

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Pengaruh Pengalaman Auditor, Skeptisisme Profesional Dan Tekanan Waktu Terhadap Pendeteksian Kecurangan Di Perwakilan BPKP Provinsi Bengkulu

Cited by 3 publications

References 2 publications

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results

Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan

Determinants of Auditors Ability in Fraud Detection

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