PENGARUH SKEPTISME PROFESIONAL AUDITOR, INDEPENDENSI AUDITOR, KEMAMPUAN AUDITOR, DAN TEKNIK AUDIT BERBANTUAN KOMPUTER TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGASI DALAM MENDETEKSI KECURANGAN
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.
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