PENGARUH INDEPENDENSI, OBJEKTIVITAS, DAN PENGALAMAN PEMERIKSA TERHADAP PENDETEKSIAN KECURANGAN

Abstract

This research has two purposes, first to know the influence of independent variable (independence, objectivity, and experience of examiner) to the dependent variable (fraud detection), second to know which independent variable has the most dominant influence to the dependent variable. In the State Audit Standards (SPKN) in paragraph 21 states that the Examiner should identify fraud risk factors and assess the risk of non-compliance with the provisions of laws and regulations caused by fraud and / or non-compliance (abuse). BPK plays a role in preventing fraud, fraud, waste, abuse, and mismanagement in the management and accountability of state finances. The research type used is quantitative method. Sampling method using Convenience Sampling. The model of analysis in this research is multiple linear regression. The results of this research shows that the independence, objectivity, and experience of the examiner have a positive and significant influence on the detection of fraud, meaning that the higher level of independence, objectivity, and experience of the examiner may result in the higher sensitivity of the auditor in the investigation of a fraud. Based on the results of multiple linear regression test can be found that the most dominant variable is objectivity.
Keywords: Independence, objectivity, experience, fraud detection