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All Journal Efisiensi : Kajian Ilmu Administrasi Governance : Jurnal Ilmu Pemerintahan Jurnal Ekonomika Journal of Economics, Business, & Accountancy Ventura DiE: Jurnal Ilmu Ekonomi dan Manajemen JURNAL EKONOMI DAN BISNIS AIRLANGGA JEA17: Jurnal Ekonomi Akuntansi JEB17 : Jurnal Ekonomi dan Bisnis JHP17 (Jurnal Hasil Penelitian) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) PROFIT FENOMENA JEM17: Jurnal Ekonomi Manajemen Business and Finance Journal Arthavidya Jurnal Ilmiah Ekonomi Jurnal EK dan BI Journal Of Human And Education (JAHE) SWARNA Business Management International Journal of Economics (IJEC) Journal of Artificial Intelligence and Digital Business Journal Community Service Consortium Innovative: Journal Of Social Science Research Journal of Psychiatry Psychology and Behavioral Research (JPPBR) Jurnal Multidisiplin Sahombu Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE International Journal of Research in Counseling IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Ekonomi, Manajemen, Akuntansi Journal of Indonesian Social Sciences and Humanities
Tri Ratnawati
Dosen Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD rahmawati, Debby Yusriliana; Ratnawati, Tri
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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ABSTRACT One part of these efforts is to increase supervision and guidance of the apparatus to stop corrupt behavior in the work environment, and to fully support efforts to prosecute corruption carried out by the Indonesian National Police, the Attorney General's Office of the Republic of Indonesia, and the Corruption Eradication Commission (KPK) by accelerating the dissemination of information about corruption cases and accelerating examination permits for corruption cases. Apart from having to understand auditing and accounting, investigative auditors must also understand the law in relation to cases of irregularities or fraud that can harm State finances (Karyono, 2013: 132). Investigative auditors must have the ability to prove the existence of fraud that may occur and has been detected by various parties before conducting an investigative audit. One of these responsibilities is that investigative audits must be carried out by officers who have the necessary expertise. Auditors must have the ability to prove possible fraud that has been pointed out by various parties beforehand. Auditors have technical expertise, which consists of procedural knowledge and other clerical skills in accounting and auditing. Keywords : Auditor Competency, Auditor Independence, Auditor Information System, Audit Investigation.
STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD Masfa’ani, Rikhza; Ratnawati, Tri
Pro-fit Vol 15 No 1 (2024): Januari
Publisher : Fakultas Ekonomi

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ABSTRACT The aim of this research is to clarify the impact of competence and independence on the quality of trial results through a literature review. This research population uses all research papers and studies related to the researcher's focus, namely competence and independence in the quality of research test results. The method used is a literature review using qualitative methods, carried out using digital skills from various sources. Several studies show that auditor competence has a significant positive influence on the quality of investigative audit results, and independence has a significant positive influence on the quality of investigative audit results. Several studies have found that there is no significant positive effect on independence. The impact on the quality of investigative audit results. Further research is needed to determine whether characteristics other than those described in this article can influence the quality of survey audit results. Keywords : Auditor Competency, Auditor Independence, Quality of Audit Results, Audit Investigation
Co-Authors - Hwihanus Achmad Maqsudi, Achmad Adam Maulana Adiati Trihastuti, Adiati Agtovia Frimayasa, Agtovia Aldi, Muhammad Fauzan Amanda, Dian Amelia Kusniawati, Amelia Amiartuti Kusmaningtyas Anika, Refi Tri Aprilianto, Deni Aulia, Arti Mirza Binar Dwiyanto Pamungkas, Binar Dwiyanto Boquifai, Petronela M. Brahmayanti, I.A. Sri brahmayanti, Ida Ayu Sri Dantje Salean, Dantje Ervina Ervina Fitriyah, Rif'atul Gede, I Komang Hakim Muttaqim Hamzah, A. Hadian Pratama Hariyani, Diyah Santi Henny Mahmudah, Henny Hwihanus I Nyoman Lokajaya, I Nyoman Ida Bagus Cempena, Ida Bagus Ikbar Luqyana Indrawati Yuhertiana Islamiyah, Fitria Ayu kartika, ika saridewi Kartikasari, Linda Khairunnisah, Noni Antika Kurniawan, Sindu Bagas Kurniawati, Dinda Dwi Listyaningsih, Emilia Desi Lokajaya, Nyoman Magalhaes, Cancio Andika Irawan Maia, Fonseca De Jesus malik, tajuddin Mandag, Herny Ria Mardiono, Viona Eka Putri Marwanto, Ontot Masfa’ani, Rikhza Mediana, Anastasya Mechta Melania, Melania Nanlohy, Yehezkiel Benaya Nekky Rahmiyati Nugroho, Mulyanto Nurhalyza, Tasya Nurhasanah Nurhasanah Nuryani, Anik Oktaviyanto, Nanda Pardede, Esther Tioma Nauly Pradhani, Tri Buana Wira Pribadi, Fancholik Joko Putra, Surya Jaya Purnama Putu Suardana, I Gede Rachmadani, Adelia Putri Rahayu, Cindy Septiana rahmawati, Debby Yusriliana Rodhiyah Rodhiyah Sahrul, M Santi, Dyan Evita Sariah Sariah Sawal Sartono, Sawal Septian, Michael Revelin Ervan Setyono, Vicky Indarto Sholiqah, Suci Nurlayli Alimatu Siti Mujanah Sitohang, Arga Christian Sobri, Mohamad Aulia soebrati, ni wayan Sri Andayani Sri Andayani Sri Hadijono, Sri Sri Harijati, Sri Sulistyo Sulistyo Sumirat, Esti Sutirman Sutirman tandi, asrin Ulfi Pristiana Warella, Veren Wendy Widi Hidayat Widodo Sarjana AS, Widodo Wijaya, Andjar Eka Ximenes, Elias