Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan  (Studi Empiris pada BPKP Provinsi Banten)

Mulyadi, Roza; Nawawi, Muhammad

doi:10.35448/jrat.v13i2.9048

Cited by 6 publications

(7 citation statements)

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“…The auditor's professional attitude must prioritize a code of ethics in carrying out his duties responsibly and objectively. This study is in line with research conducted by Sastiana (2016) and Roza Mulyadi (2020), which states that auditor professionalism has a positive effect on fraud disclosure. The higher the auditor's professionalism in carrying out audits, the better the disclosure or prevention of fraud that can be done.…”

Section: Discussionsupporting

confidence: 92%

“…This research is a development of research conducted by Roza Mulyadi and Muhammad Nawawi, 2020. The difference between this research and previous research lies in the object and focus to be studied, where this research will be conducted at the BPKP Representative Office in South Sulawesi while the previous research at BPKP Banten Province, the focus of this research is on the disclosure of fraud while the previous researchers were on fraud prevention. Based on this description, the authors are interested in conducting this research.…”

Section: Introductionmentioning

confidence: 99%

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Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism

Rifani¹,

Hasan²

2022

JER

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This study aims to analyze the effect of the application of forensic accounting, investigative audits, and auditor professionalism on fraud disclosures at the BPKP office representing the province of South Sulawesi. This study used primary data by conducting direct research in the field by providing questionnaires to 35 auditors from the BPKP office representing South Sulawesi Province. The statistical method used is multiple linear regression analysis with the help of SPSS software. The results of the analysis showed that forensic accounting variables had a positive and significant effect on fraud disclosure, investigative audit variables had a positive and significant effect on fraud disclosure, and auditor professionalism had a positive effect on fraud disclosure.

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Section: Discussionsupporting

confidence: 92%

Section: Introductionmentioning

confidence: 99%

Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism

Rifani¹,

Hasan²

2022

JER

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“…This description indicates that there is a positive relationship between forensic audit with fraud prevention. The results of this study are in line with research conducted by Mulyadi & Nawawi (2020); Durnila & Santoso (2018); and Ulimsyah et al, 2021). From the results of the description above, it can be concluded that forensic audit have a positive effect to fraud prevention: H5: Forensic audit has a positive effect on fraud prevention…”

Section: Forensic Audit On Fraud Preventionsupporting

confidence: 92%

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

Hanifah

Sucipto

2022

AFRE

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This study aims to determine the effect of whistleblowing system toward fraud prevention with forensic audit and investigative audit as a mediating variable. The population of this study are auditor in Inspectorate of Banten Province. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially have a positive significant effect on the investigative audit. Third, whistle-blowing system partially have a positive significant effect on the fraud prevention. Forth, investigative audit partially have a positive significant effect on the fraud pre-vention. Fifth, forensic audit partially have a positive significant effect on the fraud prevention.DOI: https://doi.org/10.26905/afr.v5i2.7530

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“…Aparat Penegak Hukum dalam melakukan pengungkapan kecurangan selain memberi efek jera pelaku juga memfokuskan pada penyelamatan keuangan negara melalui pengembalian kerugian keuangan negara pada tahap penyelidikan, penyidikan dan pada saat persidangan maupun pasca persidangan berupa denda dan uang pengganti sebagaimana dalam putusan perkara. Masyarakat masih meyakini bahwa kecurangan masih akan terus meningkat baik dari jumlah kecurangan maupun dari nilai yang dirugikan dari kecurangan tersebut (Mulyadi, 2020).…”

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Analisis Independensi, Interdependensi Tugas, Kode Etik, Soft skills, dan Pengungkapan kecurangan (Studi Pada Aparatur Sipil Negara yang bertugas sebagai Auditor di Kota Semarang)

Amsar¹,

Tyoso²,

Mardiyah³

2022

JIMEB

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Abstrak Pengetahuan mengenai pengungkapan kecurangan yang didukung oleh independensi, interdependensi tugas, kode etik, soft skills diperoleh dari penelitian dengan pendekatan kausalitas. Penelitian dengan mengikut sertakan 84 responden aparatur sipil negara yang diambil dari populasinya yang bertugas sebagai auditor di kantornya. Sampel ini ditarik dengan cara purposive sampling, dan data dianalisis dengan Smart-SEM PLS. Hasil penelitian menunjukkan variabel interdependensi tugas, kode etik, dan soft skills secara positif dan signifikan secara individual mempengaruhi pengungkapan kecurangan. Variabel lainnya yaitu independensi berdampak positif tidak signifikan terhadap pengungkapan kecurangan. Variabel interdependensi tugas berdampak negatif signifikan terhadap soft skills. Demikian juga independensi, dan kode etik mempunyai dampak positif tidak signifikan terhadap soft skills.

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Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan (Studi Empiris pada BPKP Provinsi Banten)

Cited by 6 publications

References 0 publications

Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism

Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism

The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit

Analisis Independensi, Interdependensi Tugas, Kode Etik, Soft skills, dan Pengungkapan kecurangan (Studi Pada Aparatur Sipil Negara yang bertugas sebagai Auditor di Kota Semarang)

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