Article Sidebar

Download
pdf
Statistic
Read Counter : 2 Download : 3

Main Article Content

Abstract

Metode penelitian ini adalah kuantitatif. Data yang digunakan adalah data primer dengan sampel penelitian sebanyak 80 responden yang terdiri dari auditor dan pegawai P2UPD. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa skeptisme profesional auditor, kemampuan auditor dan teknik audit berbantuan komputer berpengaruh terhadap efektivitas pelaksanaan audit investigasi dalam mendeteksi kecurangan. Independensi auditor tidak berpengaruh terhadap efektivitas pelaksanaan audit investigasi dalam mendeteksi kecurangan

Keywords

Skeptsime Profesional Auditor Independensi Auditor Kemampuan Auditor Teknik Audit Berbantuan Komputer Audit Investigasi

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite
Adiyani , I., & Firmansyah, F. (2024). Pengaruh Skeptisme Profesional Auditor, Independensi Auditor, Kemampuan Auditor, dan Teknik Audit Berbantuan Komputer Terhadap Efektivitas Pelaksanaan Audit Investigasi Dalam Mendeteksi Kecurangan. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, 5(1), 56-67. https://doi.org/10.24905/jabko.v5i1.82

References

  1. Habibi, B. (2015). Pengaruh kompetensi manajerial kepala sekolah dan motivasi kerja guru terhadap profesionalisme guru SMK Bismen di Kota Tegal. Dinamika Pendidikan Unnes, 10(2), 62726. https://dx.doi.org/10.15294/dp.v10i2.5104
  2. Habibi, B. (2015). The Influence of principal managerial competence and work motivation on teacher professionalism of vocational high schools. Dinamika Pendidikan, 10(2), 119-124. https://doi.org/10.15294/dp.v10i2.5104
  3. Hanfan, A. (2021). Product configuration capability for improving marketing performance of small and medium metal industry in central java-indonesia. Jurnal Manajemen dan Kewirausahaan, 23(2), 138-147. https://doi.org/10.9744/jmk.23.2.138-147
  4. Hanfan, A., Hapsari, I. M., Setiawan, A. I., & Nupus, H. (2023). Building Religious Product Advantage to Increase Marketing Performance of Micro, Small and Medium Halal Industry in Central Java-Indonesia. JDM (Jurnal Dinamika Manajemen), 14(2), 191-204.
  5. Indriasih, D. (2017). Penentuan Profitabilitas Koperasi Melalui Efisiensi Modal Kerja dan Efektivitas Pengendalian Biaya. Jurnal Kajian Akuntansi, 1(1). https://doi.org/10.33603/jka.v1i1.508
  6. Indriasih, D., & Sulistyowati, W. A. (2021). The role of ethical orientation and moral intensity in improving ethical decision of an auditor. Jurnal ASET (Akuntansi Riset), 13(2), 185-196. https://doi.org/10.17509/jaset.v13i2.38962
  7. Indriasih, D., & Sulistyowati, W. A. (2022). The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management. The Indonesian Accounting Review, 12(1), 73–85. https://doi.org/10.14414/tiar.v12i1.2650
  8. Indriasih, D., Mulyantini, S., Fajri, A., & Rimbawan, T. (2023). Bridging the gender gap: women in fisheries industry policy on the North Coast of West Java, indonesia. Otoritas: Jurnal Ilmu Pemerintahan, 13(3), 390-405. https://doi.org/10.26618/ojip.v13i3.12872
  9. Isnani, I., Utami, W. B., Susongko, P., & Lestiani, H. T. (2019). Estimation of college students’ ability on real analysis course using Rasch model. REiD (Research and Evaluation in Education), 5(2), 95-102. https://doi.org/10.21831/reid.v5i2.20924
  10. Kusnadi, Prabandari, S., Syarifudin, & Suyono. (2022). Potential of maggot and earthworm meals as protein sources for the growth of Nile tilapia (Oreochromis niloticus).
  11. Mariyono, J., Abdurrachman, H., Suswati, E., Susilawati, A. D., Sujarwo, M., Waskito, J., ... & Zainudin, A. (2020). Rural modernisation through intensive vegetable farming agribusiness in Indonesia. Rural Society, 29(2), 116-133. https://doi.org/10.1080/10371656.2020.1787621
  12. Mariyono, J., Gunistiyo, Waskito, J., Sumarno, Nurwildani, M. F., & Kuntariningsih, A. (2019). Role of Microcredit and Technology Adoption in Sustaining Farmers’ Welfare. Journal of Rural Development, 38(1), 102–122. https://doi.org/10.25175/jrd/2019/v38/i1/115094
  13. Mariyono, J., Santoso, S. I., Waskito, J., & Utomo, A. A. S. (2021). Usage of mobile phones to support management of agribusiness activities in Indonesia. Aslib Journal of Information Management, 74(1), 110-134. https://doi.org/10.1108/AJIM-02-2021-0053
  14. Mariyono, J., Waskito, J., Suwandi, Tabrani, Kuntariningsih, A., Latifah, E., & Suswati, E. (2021). Farmer field school: Non-formal education to enhance livelihoods of Indonesian farmer communities. Community Development, 52(2), 153-168. https://doi.org/10.1080/15575330.2020.1852436
  15. Mariyono, J., Waskito, J., Kuntariningsih, A., Gunistiyo, G. and Sumarno, S. (2020), "Distribution channels of vegetable industry in Indonesia: impact on business performance", International Journal of Productivity and Performance Management, Vol. 69 No. 5, pp. 963-987. https://doi.org/10.1108/IJPPM-11-2018-0382
  16. Najhah, D., & Amin, M. A. N. (2024). Pengaruh Non Performing Loan, BOPO dan Firm Size Terhadap Profitabilitas. Konsentrasi: Jurnal Manajemen dan Bisnis, 4(2), 80-95. https://doi.org/10.24905/konsentrasi.v4i2.56
  17. Nik Sin, N. N., Mustafa, S., Suyono, & Shapawi, R. (2021). Efficient utilization of poultry by-product meal-based diets when fed to giant freshwater prawn, Macrobrachium rosenbergii. Journal of Applied Aquaculture, 33(1), 53-72. https://doi.org/10.1080/10454438.2019.1709599
  18. Rahmatika, D. N., Hamzani, A. I., Aravik, H., & Yunus, N. R. (2020). Sight Beyond Sight: Foreseeing Fraudulent Financial Reporting through the Perspective of Islamic Legal Ethics. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 12(2).
  19. Rapina, R., Meythi, M., Rahmatika, D. N., & Mardiana, M. (2023). The impact of financial literacy and financial behavior in entrepreneurial motivation–evidence from Indonesia. Cogent Education, 10(2), 2282827. https://doi.org/10.1080/2331186X.2023.2282827
  20. Sari, S. Y., & Rahmatika, D. N. (2017). Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Property Dan Real Estate. Jurnal Kajian Akuntansi, 1(1).
  21. Setiawan, A. I., & Hanfan, A. (2017). ELABORATING THE ROLE OF NETWORK SYNERGY CAPACITY AS A SUPPLIER’S ALTERNATIVE TERMINAL FOR ACHIEVING MARKETING PERFORMANCE. International Journal of Business and Society, 18(2). https://doi.org/10.33736/ijbs.481.2017
  22. Susongko, P. (2016). Validation of science achievement test with the rasch model. Jurnal Pendidikan IPA Indonesia, 5(2), 268-277. https://doi.org/10.15294/jpii.v5i2.7690
  23. Susongko, P. ., Yuenyong, C. ., & Zainudin, A. . (2022). Buddhist critical thinking assessment using Rasch model. Kasetsart Journal of Social Sciences, 43(2), 285–292. Retrieved from https://so04.tci-thaijo.org/index.php/kjss/article/view/258485
  24. Susongko, P. U. R. W. O., Arfiani, Y., & Kusuma, M. (2021). Determination of Gender Differential Item Functioning in Tegal Students' Scientific Literacy Skills with Integrated Science (SLiSIS) Test Using Rasch Model. Jurnal Pendidikan IPA Indonesia, 10(2), 270-281. https://doi.org/10.15294/jpii.v10i2.26775
  25. Susongko, P., & Afrizal, T. (2018). The determinant factors analysis of Indonesian students’ environmental awareness in PISA 2015. Jurnal Pendidikan IPA Indonesia, 7(4), 407-419. https://doi.org/10.15294/jpii.v7i4.10684
  26. Susongko, P., & Fatkhurrahman, M. A. (2017). DETERMINANTS FACTORS ANALYSIS OF INDONESIAN STUDENTS’PHYSICS ACHIEVEMENT IN TIMSS 2011. Jurnal Pendidikan Fisika Indonesia, 13(1), 49-58. https://doi.org/10.15294/jpfi.v13i1.8641
  27. Susongko, P., Bhandari, R., Kusuma, M., Arfiani, Y., & Pratama, D. (2024). Community Critical Thinking Skills Framework: A Literature Review Study. Journal of Innovation in Educational and Cultural Research, 5(1), 35-42. https://doi.org/10.46843/jiecr.v5i1.978
  28. Susongko, P., Kusuma, M., & Widiatmo, H. (2019). Using rasch model to detect differential person functioning and cheating behavior in natural sciences learning achievement test. Jurnal Penelitian dan Pembelajaran IPA, 5(2), 94-111. http://dx.doi.org/10.30870/jppi.v5i2.5945
  29. Suwandi, S., Waskito, J., & Rahmatika, D. N. (2022). Public company CSR management based on local wisdom towards sustainable development. JPPI (Jurnal Penelitian Pendidikan Indonesia), 8(3), 873-880. https://doi.org/10.29210/020221666
  30. Wasito, J., Indriasih, D., & Fajri, A. (2018). Model Manajemen Risiko Saham dengan Pendekatan Risiko Sistematis dan Risiko Tidak Sistematis. Jurnal Kajian Akuntansi, 2(2), 195–209. https://doi.org/10.33603/jka.v2i2.1661