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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 Abd Kadir Abdul Mubin Ade Davy Wiranata Ade Iskandar Adelia Dinda Afni Saswita Siregar Ahamad Ahdani Ahmad Afandi Ahmad Alfin Ferdian Ahmad Fajar Novarianto Ahmad Junaidi Ahmad Muchlis Ahmad Zuhri Alamsyah Alamsyah Alif Turiadi andhika febi hardina Andi Nurul Ulum Andri Sahata Sitanggang Annai Saburi Ardi Paminto Ariandi Putra Arintowati Hartono Astrid Faidlatul Habibah Astrid Kusuma Rahardaya Ayes Malona Siboro Bambang Syufriadi Bella Novianti Bintang Samudera Bramantika Oktavianti Cahya Berto Habibi Catleya Indah Lestari Cut Zahri Harun Cut Zahri Harus Daniel Gilrandy Tirasbudi DARMONO Desy Komalasari Dhina Mustika Sari Dian Kartika Fitri Diana Lestari Dila Atmina Damanik Dina Eka Putri Djupiansyah Ganie Donatella Rara Dwi Suryaningsih Dwita Fajardianie Edi Supratman EFFY ZALFIANA RUSFIAN Eka Ariyanti Eka Noor Reza Eko Budi Lelono Elfina Okto Posmaida Damanik Emilia Abby Emmi Rahmiwita Nst Ernungtyas, Niken Febrina Erwin Ramedhan Fadhila Hasna Athaya Faisar Ananda Arfa Fajarani Choirunnisa Febriyanti Panjaitan Feby Almaida Feri Diansyah Ferry Diyanti Festy Rahma Hidayati Fibriyani Nur Khairin Firman Kurniawan Florentina Dwiastuti Setyaningsih Fransisca Shaendy Marshelia Frendy Christianto Imanuel Siahaan Gunawan Gunawan Guntur F Prisanto Hasan Bakti Nasution Helmi Fajar Hendri Hermawan Adinugraha Hermawan Hermawan Hidayanto, Syahrul Hikmal Maulana Ramadhan Ibnu Abni Lahaya Ibnu Akmal Idamana Banjiwo Ilcham Syarief Kasim Indah Natalia Situmorang Indra Suyoto Kurniawan Inna Rismayanti Intan Muchtadi Alamsyah Isharyadi Isharyadi Ismawati Nur Jasmine Alya Pramesthi Jemi Arafik Joko Wibowo Julianna Ida Putri Juwita Anindya Khabrina Nelmavia Br Sinulingga Khairani Puspita Laili Isna Febriani Lia Angraeni Lia Angraeni Lily Fauzia Lisnasari, Srie Faizah Lulu'ah Lulu'ah M. Syahrul Maulkre Her Susilo Mega Nugraha Meneth Emalisa Ginting Mirza Norma Fitalia Rahmi Mohamad Fadli Mugia Miftahul Choir Muhamad Fadilah Rafli Muhamad Hanafiah Muhamad Rifqi Muhammad Abi Nubli Muhammad Agy Nurwicaksono Muhammad Bayu Muhammad Fabian Isnaeni Muhammad Iqbal Muhammad Jailani Muhammad Rachdian Al Azis MUHAMMAD SUBHAN Muhammad Yunus Muhammad Zacky Ardhyan Muhammad Zul Apandi Mustika Hadijati Muzahid Akbar Hidayat Nadia Aska Pikria Siregar Nadya Valerie Shanaz Ni'matuljannah Akhsan Nia Oktaviani Niken F Ernungtyas Niken Febrina Ernungtyas Nuraini Nuraini Nurul Huda Nuzla Af'idatur Robbaniyyah Pandapotan Tambunan Panuju Panuju Poppy Ruliana Puji Susanti Putri Eka Wulandari R. L. HOLMES PARHUSIP Rabiyatul Alawiyah Rahmi Asrika Siagian RENATO GEMA NUGRAHA HUTABARAT Resista Vikaliana Reza Praditya Yudha Rinata Yuni Astuti Rindi Novilia Yolanda Riska Khoiriah Hasaibun Rita Herlina Br PA Riyan Ariyansah Riyanto Riyanto Rizky Awaliah Roby Hadimurzani Rosita Anggraini Rosita Anggraini Ruri Ruri Sakdiah Ibrahim Sakdiah Ibrahim Salsabila Hadi Putri Ningrum Salwa Salwa Satriawan Pradana Selly Febrina Butar-Butar Septin Eka Putri Siregar, Hotma Tiolina Siti Sauda Soebiagdo Soebiagdo Sofian Sofian Sondang Triana Hutapea Stefani Dewinatalia Sufrial Hendri Suhendra Atmaja Sultan Muhammad Bolkiah Syarif Hussein Sirait Syifa Salsabila Satya Graha Taffani Rahma Yuandara Tantri Wulandari Tata Sutabri Tiara Angelica Tarigan Tohir Tohir Umar Umar Vannyora Okditazeini Widya Hastri Astusti Wijayanti, Indah Oktari Wisnu Wisnu Yobbi Ananta Wiratama Yoga Setya Novansa Yohanes Sri Guntur Yoremia Lestari Br. Ginting Yunus Tete Konde Zulfahri, Zulfahri