The Influence Of Investigative Experience And Investigative Capability On The Implementation Of The BPKP Aceh Investigative Audit

Cut Fitrika Syawalina (Program studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Aceh)
Eva Susanti (Program studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Aceh)
Yusliana Yusliana (Program studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Aceh)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 2 (2024): April

The purpose of this research is to determine the influence of investigative audit experience and the auditor's investigative abilities simultaneously on the implementation of investigative audits at the Aceh Representative Office of the Financial and Development Supervisory Agency (BPKP). This research uses multiple linear regression analysis methods with the help of the SPSS version 25 program. The data processed is data obtained from distributing questionnaires to 30 investigative auditors. The research results show that simultaneously the investigative audit experience and the auditor's investigative abilities influence the implementation of the investigative audit. Furthermore, the results of partial hypothesis testing show that the investigative audit experience and the auditor's investigative abilities each partially influence the effectiveness of implementing investigative audit procedures in proving fraud.