Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Muchtar Lutfi, Muchtar
Unknown Affiliation
Computer Science & IT Education Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : SEIKO : Journal of Management

 1 
Pengaruh Audit Forensik, Audit Investigatif, dan Professional Judgment Terhadap Pengungkapan Fraud Pada Kantor BPKP Perwakilan Sulawesi Selatan Lutfi, Muchtar; Mas’ud, Masdar; Rahim, Syamsuri
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5232

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Audit Forensik, Audit Investigatif, dan Professional Judgment Terhadap Pengungkapan Fraud Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Provinsi Sulawesi Selatan. Data dalam penelitian ini diperoleh dari para Auditor yang bekerja di Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Provinsi Sulawesi Selatan yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 35 responden. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Audit Forensik, Audit Investigatif, dan Professional Judgment berpengaruh positif dan signifikan terhadap Pengungkapan Fraud. Kata Kunci: Audit Forensik; Audit Investigatif; Professional Judgment; Pengungkapan Fraud Abstract This study aims to examine the Effect of Forensic Audit, Investigative Audit, and Professional Judgment on Fraud Disclosure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The data in this study was obtained from auditors working at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province who were willing to be respondents. This study used primary data by conducting direct research in the field by providing questionnaires / statement sheets to 35 respondents. The data analysis method used is multiple linear regression analysis.The results showed that Forensic Audit, Investigative Audit, and Professional Judgment had a positive and significant effect on Fraud Disclosure. Keywords: Forensic Audit; Investigative Audit; Professional Judgment; Fraud Disclosure
Co-Authors Mas’ud, Masdar Rahim, Syamsuri Refalina WAHYUNI