Deteksi Fraud Melalui Audit Pemerintahan yang Efektif: Analisis Multigrup Gender dan Pengalaman

Briyan Efflin Syahputra, Dekar Urumsah

Abstract


Increasingly widespread fraud cases that occur recently have demanded many parties to find the most effective method to detect fraud. This is intended to minimize the number of frauds in the future. In fact, forensic audit and investigative audit can be a solution to detect fraud. This research investigates the factors that influence fraud detection. The factors tested are forensic audit and investigative audit along with gender and experience as the moderating factors. This research used a quantitative approach using survey as the method. The questionnaires were distributed to 92 auditors working in Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Daerah Istimewa Yogyakarta (DIY) The statistical test in this research was the simultaneous equation model (SEM) of SmartPLS. Result show forensic audit and investigative audit significantly and positive influence fraud detection. In addition, gender and experience moderate the effect of forensic audit and investigative audit on fraud detection.

Keywords: forensic audit, investigative audit, gender, experience, fraud detection

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References


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DOI: http://dx.doi.org/10.20961/jab.v19i1.319

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