The Influence Of Investigative Experience And Investigative Capability On The Implementation Of The BPKP Aceh Investigative Audit
Abstract
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.
Downloads
Copyright (c) 2024 Cut Fitrika Syawalina, Eva Susanti, Yusliana Yusliana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
