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Yanti, Harti Budi
Universitas Trisakti
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Journal : Jurnal Indonesia Sosial Sains

 1 
Peran Komitmen Organisasi Memediasi Kompetensi dan Skeptisisme Profesional Terhadap Efektivitas Audit Investigasi Mustika, Yana; Yanti, Harti Budi
Jurnal Indonesia Sosial Sains Vol. 3 No. 10 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i10.723

Abstract

his study was conducted to examine and explain the effect of professional competence and skepticism on the effectiveness of investigative audits with organizational commitment as a mediating variable. The population in this study is the investigative auditor at the Auditor Utama of Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). The sample in this study amounted to 59 investigative auditors. Collecting data using a questionnaire with a Likert scale. Data analysis used the Partial Least Square (PLS) method with an explanatory approach and WarpPLS 7.0 as an analytical tool. The results of this study indicate that professional competence and skepticism have a positive effect on the effectiveness of investigative audits. Meanwhile, organizational commitment can mediate the effect of competence and skepticism on the effectiveness of investigative audits.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hidayatullah Hidayatullah Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Milda Putri, Tasya Muayyad, Deden Misbahudin Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng, Santoso Umboh, Olivia Mariska Undrian, Lysa Shienny Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa