Pengaruh Sikap Auditor Forensik, Kemampuan dan Pengalaman Auditor Investigatif, Terhadap Efektivitas Pelaksanaan Prosedur Audit dalam Pengungkapan Fraud

Abstract

This study aims to determine the effect of forensic auditor independence, forensic auditor objectivity, forensic auditor professional skepticism, investigative auditor ability and investigative auditor experience on the effectiveness of implementing audit procedures in disclosing fraud. The sample of this study was 60 auditors from the Supreme Audit Agency (BPK) and auditors from the Financial and Development Supervisory Agency (BPKP) representing the Special Region of Yogyakarta. The results of the regression analysis showed that the professional skepticism of the forensic auditor, the ability of the investigative auditor, and the experience of the investigative auditor had a significant positive effect on the effectiveness of the implementation of audit procedures in disclosing fraud. Thus, the higher the professional skepticism of the forensic auditor, the higher the ability of the investigative auditor and the better the experience of the investigative auditor, the more effective the implementation of audit procedures in disclosing fraud.