PENGARUH INDEPENDENSI, PENGALAMAN, DAN PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) TERHADAP EFEKTIVITAS PELAKSANAAN AUDIT INVESTIGATIF DALAM MENDETEKSI KECURANGAN

Abstract

MOKHAMMAD RIDWAN FAUZI. The Influence of Independence, Experience, and Application of Computer Assisted Audit Techniques (CAAT) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. Faculty of Economic, State University of Jakarta, 2020. This study was conducted to obtain empirical evidence about The Influence of Independence, Experience, and Application of Computer Assisted Audit Techniques (CAAT) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study used primary data with a sample of investigattive auditors working at Central Office of Badan Pemeriksa Keuangan RI, Central Jakarta. The sampling technique uses the Random Sampling method with 55 respondents. Hypothesis testing uses the method of multiple linear regression analysis with a significance level of 5%. Based on the results of the analysis conducted, it can be concluded that partial independence has a significant positive effect on the effectiveness of conducting investigative audits in detecting fraud, experience has a significant positive effect on the effectiveness of conducting investigative audits in detecting fraud, and application of computer sssisted audit techniques (CAAT) has a significant positive effect on the effectiveness of conducting investigative audits in detecting fraud. Simultaneously the independence, experience, and application of CAAT have a significant positive effect on the effectiveness of investigative audits in detecting fraud. Keywords:Investigattive Audit Implementation, Independence Auditor, Experience Auditor, Computer Assisted Audit Technique