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Manajemen Dan Dukungan Digital Forensic Terhadap Tingkat Pendeteksian Kecurangan Serta Dampaknya Terhadap Kualitas Audit Investigasi

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ABSTRAK

Penelitian ini dilakukan berdasarkan fenomena yang terjadi mengenai
rendahnya Kualitas Audit Investigasi. Tujuan penelitian ini adalah untuk
mengetahui pengaruh Kompetensi Auditor, Komitmen Manajemen, dan Dukungan
Digital Forensic terhadap Tingkat Pendeteksian kecurangan dan dampaknya
terhadap Kualitas Audit Investigasi.
Metode penelitian yang digunakan adalah metode kuantitatif dengan studi
kasus di BPK RI. Penelitian ini menggunakan data primer dan sekunder dengan
instrumen penelitian berupa kuesioner. Penelitian ini dilakukan pada Auditor
Investigatif BPK di Indonesia dengan jumlah sampel sebanyak 150 responden.
Jenis analisis pada penelitian ini adalah analisis deskriptif statistik dan analisis
verifikatif dengan menggunakan Structural Equation Model (SEM). Alat bantu
analisis statistik yang digunakan adalah aplikasi Lisrel 8.8.
Hasil penelitian secara empiris membuktikan bahwa pada tingkat signifikansi
95%, Kompetensi Auditor, Komitmen Manajemen dan Dukungan Digital Forensic
berpengaruh positif dan signifikan terhadap Tingkat Pendeteksian Kecurangan dan
Kualitas Audit Investigasi. Kemudian Tingkat Pendeteksian Kecurangan
berpengaruh positif dan signifikan terhadap Kualitas Audit Investigasi.
Selanjutnya, Kompetensi Auditor, Komitmen Manajemen dan Dukungan Digital
Forensic secara tidak langsung juga memiliki pengaruh postif dan signifikan
terhadap Kualitas Audit Investigasi melalui Tingkat Pendeteksian Kecurangan.
Kata kunci: Kompetensi Auditor, Komitmen Manajemen, Dukungan Digital
Forensic, Tingkat Pendeteksian Kecurangan, dan Kualitas Audit
Investigasi

ABSTRACT

This research is based on the phenomenon that occurs regarding the low
quality of investigation audit. The purpose of this study was to determine the effect
of Auditor Competency, Management Commitment, and Digital Forensic Support
toward the Level of fraud Detection and its impact on quality of investigastion
audit.
The research method used is quantitative method in the unit of analysis of
Supreme Audit Board of the Republic of Indonesia. This research was conducted
on 150 BPK’s Investigatif Auditors all over Indonesia as respondent. Data
collection methods used include distributing questionnaires along with the usage
of primary and secondary data. The type of analysis used is descriptive statistical
analysis and verification analysis using Structural Equation Model (SEM). The use
of statistical analysis tool named Lisrel 8.8.
The result of empirical research prove that at the 95% significance level,
Auditor Competency, Management Commitment, and Digital Forensic Supports
have a positive and significant effect on the Level of Fraud Detection and Quality
of Investigation Audit. Then the Fraud Detection Rate has a positive and significant
effect on the Quality of the Investigation Audit. Furthermore, Auditor Competency,
Management Commitment, and Digital Forensic Supports indirectly also have a
positive and significant effect on the Quality of Investigation Audit through the
Level of Fraud Detection.

Keyword: Auditor Competency, Management Commitment, Digital Forensic
Support, the Level of Fraud Detection, and Quality of Investigation
Audit

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Series Title

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Call Number

D4728

Publisher

Bandung : ., 2019

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Language

Indonesia

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NONE

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