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Journal : Asia Pacific Fraud Journal

FACTORS AFFECTING THE INDEPENDENCE OF GOVERNMENT AUDITORS OF BPKP REPRESENTATIVE OF EAST KALIMANTAN PROVINCE Irwansyah Irwansyah; Fibriyani NurKhairin; NurAini NurAini
Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2175.199 KB) | DOI: 10.21532/apfj.001.16.01.02.20

Abstract

This study aims to determine whether the factors consisting of audit experience, knowledge, job stress scale, and reward may affect the independence of government auditors. This study uses primary data obtained from questionnaire. The population in this study is as many as 103 government auditors working at the Finance and Development Supervisory Agency (BPKP) of East Kalimantan Province with a total sample of 33 government auditors. The analysis tool used is multiple linear regression formula, while the hypothesis test is conducted using model feasibility test (F statistic test) and partial significance test (t statistic test). The result of simultaneous hypothesis test indicates that audit experience, knowledge, job stress scale, and reward simultaneously have positive effect on the independence of the government auditors. The result of partial significance test indicates that: (1) audit experience has no effect on the independence of the government auditors, (2) knowledge has positive effect on the independence of the government auditors, (3) job stress scalehas no effect on the independence the government auditors, and (4) reward has no effect on the independence of the government auditorsofthe Finance and Development Supervisory Agency(BPKP) Representative ofEast Kalimantan Province.INTRODUCTION
Co-Authors A. Djulardi A. T. Umiarti A. Yuniza Abbas, Dirvi Surya Abigail Claudya Sesa Achmad Kusyairi Achmad Sobari Achmad Yuhdi Adha Sepria Rafelza Adi Andana Adnan Syam Ahmad, Shieva Nur Azizah AHMADI Aidil Irvan Aisya Mauliadiana Ajat Sudrajat Akina Akina Ali Sarong Alkadri Alkadri Allif Syahputra Bania Alpan Habibi Alya Rahma Kirani Amiluddin Indi Amri Syahardi Ananda, Siti Hadrayanti Andira Wulan Prasetya Saragih Angga Arindra Shonta Anggita Ardiani Efendi Nasution Anhar Rozi Anisa Trirezeki Annisaa Fitrah Umara Annisaa Umara Ari Fridayanto Arikarani, Yesi Arnas Hasanuddin Asep Indra Asma Bio Krimesti Asriwati Asriwati Astriana Napirah Asyruni Multahada Athaya Hargita Aulia Fitri Aura Yandira Utami Ayu Pradina Ayu Rayuni Pangaribuan Azizah Al Ashri Nainar B.R.T. Putri Bachtiar Akob Bahrun Bahrun Banu Santoso Basri, Teuku Hasan Benny Heltonika Berliana Berliana Betti Suryati Munthe Betty Sinaga Carryn Carryn Chairuddin Chairuddin Cici Yulia Dadi Setiadi Dalizaro Harefa Dea Angelica Dea Gustiani Desi Indriyani Manalu Desi Sepriani Desy Kristina Ayu Sirait Devi Helma Fitri Hasibuan DEWI NOVITA SARI Dhira Majid Dian Wahyuni Dina Pratiwi, Dina Dinda Novita Dwi Yuzaria Eduwar Eduwar Eka Sofia Agustina Elang Wibisana Elfia Elfia Elisa Amanda Elizabet Elizabet Elly Purnamasari Emir Rizky Taptajani Endang Maryanti Ennida Sari Panggabean Eprilia Pingkan Damayanti Eriyono Budi Wijoyo Erwansyah Lubis Esti Meliana Manalu Farida Halis Fatihatir Rahmi Febrianto Febrianto Ferdricka Nggeboe Ferica Christianawati Putri Fibriyani Nur Khairin Fitriani Fitriani Fitriani, Arifah Devi Fitrianingsih Fitrianingsih Fitrianingsih Fitrianingsih Franz Simanullang Galih Laras Pritayuniar Hadi Purnomo Hafnati Rahmatan Halija Halija Hamdan Alawi Hamdan Has Hana Tamara Putri Hapzi Ali Harapin Hafid H. Hari Sulistiyono Harlyanto Harlyanto Hasnah Faizah AR Henni Syawal Hertati Hertati Hifza Hifza Hira Helwati I N. Suparta I Wayan Karta I.W. Budiartha Ida Yeni Rahmawati Ika Riezki Ananda Imas Yoyoh Indah Anggraini Indah Oktaviani Indi Amiluddin Indra Suharman Inka Piola Naretin Rahayu Intan Nuraysah Ira Wahyuni Irfan Sazali Nasution Irma Rofni Wulandari Irma Yulisari Irwansyah Irwansyah Isman Isman Isnawati, Iin Aini Johan Fahri Joinanda Tarigan Joni Helandri Kamaliah Kamaliah Kartini, Hera Hastuti Kasmita Kasmita Ketut Warsa Parimartha Khalikussabir, Khalikussabir Kiki Yolanda Kirmizi Kirmizi Kori Yati Kurnia Riski Siregar La Malesi La Ode Arsad Sani La Ode Ba'a La Ode Ba’a Leodewik Murdani Simanjuntak Lili Yuspita Daulay Linda Ernawati Linda Hernike Napitupulu Lisa Andriani Lusi Azzahra M Imam Choiri M. Arifki Zainaro M. Idrus Hasibuan M. Ikhsan Rias M. Isa Mahyarita Br Kaban Makhdalena Makhdalena Mappeaty Nyorong Maria Br Sembiring Maria Ulfa Marwan Marwan Maulianawati, Diana Maya Adella Zuliana mbina pinem Mentari Mutiara Putri Milasari Milasari Mina Sari Silitonga Mirzah Mirzah Misra Yeni R Miswaruddin harahap Mohamad Adrian Agus Pratama Mohd Harun Mona Yuristi Monalisa Monalisa Muammar Khaddafi Mufidah Mufidah Muhammad Ali Husni Muhammad Anggie J. Daulay Muhammad Diwan Muhammad Diwan Muhammad Jazim Hamidi Muhammad Muhlisin Muhammad Ridha DS Muhammad Sehir MUHAMMAD SURIP Muhammad Ulum Al-din Munaji Dwi Ananto Murniana Murniana Musram Abadi Nabilah Aprilia Najihatul Faridy Nala Masayu Sofika Arum Nanda Krisnawati Natasya Hanafi Naziah Naziah Nelly Marhayati Netti Aryani Netty Aryani Nia Nopita Sari Nia Vitaloka Niken Ayu Pamukas NINIK TRI HARTANTI Nislah Khoirunnisa Nst Novi Luthfiyana NUR AFRIYANI Nur Asiah Nur Santy Asminaya Nurhayati Syihab Nuril Habibi Nurmala Dewi Nusdiani Nusdiani Offie Indah Resta Pargito Pargito Peby Muhammad Ramdhan Peni Patriani Poppy Indah Popy Irawati Putri Maya Fitri Putri Valentina Ekasari Putu Nara Kusuma Prasanjaya Qory Aulia Zukrina R Adisetiawan Rachmita Dewi ST Ramadhani Syafitri Nst Rasman Rasman Rathi Syafni Raya Nurlianharkah Reksa Adya Pribadi Renita Ikkanuriani Riana Meynarti Situmorang Rias Oktaviani Putri Ricky Febrinaldy Simanjuntak Ridwan Syah Alimin Rijal Triyana Juniansyah Rika Halimah Rinaldi Rinaldi Rini Dwi Susanti Risma Putri TM Rizal Arifin Rizky Royhan Sitompul Rizqi Mulia Abadi Rosyidah Jayanti Vijaya Rusli Badaruddin S. Hafiz S.A Latif S.A. Latif Saberina Hasibuan Sabrina Sabrina Sahrul Hamdi Sandra Julia Sapuadi Sapuadi Shinta Aulia Agusta sihombing taruli Silfeni Silfeni Siti Latipah Siti Munawaroh Siti Samhati Siti Sarah Fitriani, Siti Sarah Sitti Marni Ruhana Sofwan Adiputra Sori Pada Pulungan Sri Faulina Nainggolan Sri Kartikowati Sri Wahyuni Srimenda Br Ginting Stephanie Bija Subangun Subangun Sudjarwo Sudjarwo Sufardiman Sufardiman Sufira Rahmi Sugihardjo Sugihardjo Sukendi Sukendi Sumarno Sumarno Suriadi Suriadi Suriyani Siregar Surya Aji Ramadana Susilawati Susilawati Syafriadiman, Syafriadiman Syamsudin Syamsudin Tasya Estu Hidayana Tjuwati Makmur Trisnowati, Heni Umi Kalsum Utami, Tri Niswati V. Y. Laoli Vinky Raisyah Wahidyanti Rahayu Hastutiningtyas Wahyudi Wahyudi Wening Tri Mawanti Wewi Lorenza Widarko, Agus Yeni Ernawati yenny mawaddah Yogia Prihartini Yolanda Puspita Yuli Andini Yurdayanti Yurdayanti Yusuf Hadijaya Zhien Zha Oetami Zikril Hidayat Zulfa Aryani Karimah Zulmi Arnoli