Pengaruh Kemampuan dan Pengalaman Auditor Investigatif Terhadap Efektifitas Pelaksanaan Prosedur Audit dalam Pembuktian Fraud
Abstrak
Penelitian ini bertujuan untuk mengetahui Pengaruh Kemampuan Auditor Investigatif dan Pengalaman Auditor Investigatif Terhadap Pelaksanaan Prosedur Audit dalam Pembuktian Fraud pada BPKP Provinsi Sulawesi Selatan. Populasi penelitian ini adalah auditor yang terdaftar di BPKP Provinsi Sulawesi Selatan dengan jumlah 135 auditor, dalam pemilihan sampel menggunakan rumus purposive Sampling sehingga sampel yang digunakan sebanyak 40 auditor yang pernah melakukan audit investigatif. Jenis data yang digunakan dalam penelitian ini yaitu kuantitatif, sedangkan sumber data yaitu primer. Penelitian ini menggunakan metode survei dengan cara penyebaran kuesioner. Metode statistik yang digunakan untuk menguji hipotesis yaitu regresi linear berganda dengan bantuan software SPSS.
Kata Kunci : Efektifitas; Prosedur Audit; Kemampuan Auditor; Audit Investigatif; Pengalaman Auditor; Pembuktian Fraud
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