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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Indonesia Sosial Sains
Mustika, Yana
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Journal : Jurnal Indonesia Sosial Sains

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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 Nuramelia, Lia Supraptiningsih, Joelianti Dwi Yanti, Harti Budi