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, 2023)
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