The Effect of Audit Technique, Auditor Skill and Role of Whistleblower on Effectiveness of Government Audit

Abstract

This research sought to analyze how audit technique applied, auditors’ ability owned, and the role of whistleblower affect the effectiveness of investigative audit implementation in fraud disclosure. The technique used for obtaining the data was purposive sampling by distributing and collecting total of 87 questionnaires to the auditors who work at State Development Audit Agency (BPKP) Representative Office of Special Capital Region of Jakarta and Indonesian Supreme Audit Institution (BPK) in Jakarta. Data collected was processed by using statistical software with the method of multiple regression analysis. The result revealed that partially, auditors’ ability and the role of whistleblower have significant effect on effectiveness of investigative audit implementation in fraud disclosure with the auditors’ ability occured to be the most dominant variable. Meanwhile, audit technique has negative effect. Silmutaneously, it was discovered that the three variables have significant influence on effectiveness of investigative audit implementation in fraud disclosure.