The Influence of Carrying out Investigative Audits on the Effectiveness of Disclosure of Corruption Crimes (Case Study of Representatives of the West Sumatra Province Financial and Development Supervisory Agency)

Authors

  • Ebit Bimas Saputra Ekasakti University, Padang, Indonesia

DOI:

https://doi.org/10.38035/jafm.v4i4.275

Keywords:

Investigative Audit, Effectiveness of Corruption Disclosure, Corruption Crimes

Abstract

The research aims to examine the effect of carrying out investigative audits on the effectiveness of disclosing criminal acts of corruption. This research was conducted at BPKP Representatives of West Sumatra Province. Data collection was carried out using a questionnaire as the primary data source. The data analysis method used is simple linear regression analysis. The results of the analysis show that the implementation of investigative audits has a positive and significant influence on the effectiveness of disclosing criminal acts of corruption. The ability of the independent variable to explain the dependent variable is 58.5%, while 41.5% is influenced by other variables outside this research.

References

Ahadian, Mehdi. 2010. The Role of Investigative Audits in Revealing Fraud in Social Assistance Funds in Government Institutions . Thesis. Bandung: Widyatama University.
Albrecht, W. Steve, et al. Fraud Examination (Fourth Edition) . 2012. South Western Cengage Learning.
Arens, Alvin A, Randal J. Elder and Mark S. Beasley. 2012. Auditing and Assurance Services (an Integrated Approach) (14th Edition ). Prentice Hall.
Republic of Indonesia Financial Audit Agency. 2008. Technical Instructions for Investigative Examination of Indications of Corruption Crimes that Result in State/Regional Losses . Jakarta: Financial Audit Agency of the Republic of Indonesia.
Financial and Development Supervisory Agency. 2009. Auditing Basics (Sixth Edition). Bogor: BPKP Pusdiklatwas.
BPKP. 2012. Regulation of the Head of the Financial and Development Supervisory Agency Number PER-1314/K/D6/2012 concerning Guidelines for Assignments in the Investigation Sector . Jakarta: Financial and Development Supervisory Agency.
Banjarnahor, Ewi. 2014. The Effect of Implementing Forensic Accounting and Investigative Auditing on Fraud Disclosure of Corruption Cases . Thesis. Jakarta: Mercubuana University.
Fauzan, Isam A., Pupung Purnamasari, Hendra Gunawan. 2014. The Influence of Forensic Accounting and Investigative Audits on Fraud Disclosure . Thesis. Bandung: Bandung Islamic University.
Iqbal, Muhammad. 2010. The Effect of Prevention, Detection and Investigative Audit Measures on Efforts to Minimize Fraud in Financial Reports . Thesis. Jakarta: Syarif Hidayatullah State Islamic University.
Mukhtar, Hasan. 2016. Analysis of the Influence of Independence, Competence and Predication on Auditors' Decisions in Accepting Investigative Audit Assignments (Study of BPKP Representatives in West Sumatra Province) . Thesis. Padang: Andalas University.
Oktaresa, Betrika. 2015. Analysis of the Relationship between Experience, Knowledge of Fraud Detection, and Professional Skepticism with the Fraud Detection Ability of BPKP Representatives in Riau Province . Thesis. South Tangerang: State College of Accountancy.
Patunru, AA Lestari. 2014. The Influence of Investigative Auditor Ability on the Effectiveness of Implementing Audit Procedures in Proving Fraud. Thesis. Makassar: Hasanuddin University.
Grace, Dede. 2014. The Influence of Investigative Audits, Independent Audits, and Due Professional Care on the Effectiveness of Implementing Fraud Proof Procedures which are Moderated by Social Pressure . Thesis. Jakarta: University 17 August 1945.
Republic of Indonesia. 1999. Law of the Republic of Indonesia number 31 of 1999 concerning the Eradication of Corruption Crimes . Jakarta: State Secretariat.
Republic of Indonesia. 2001. Law of the Republic of Indonesia number 20 of 2001 concerning Amendments to Law number 31 of 1999 concerning the Eradication of Corruption Crimes. Jakarta: State Secretariat.
Republic of Indonesia. 2001. Decree of the President of the Republic of Indonesia Number 103 of 2001 . Jakarta: State Secretariat.
Republic of Indonesia. 2008. Government Regulation Number 60 of 2008 . Jakarta: State Secretariat.
Republic of Indonesia . 2012. Constitutional Court Decision Number 31/PUU-X/2012 dated 23 October 2012 . Jakarta: Constitutional Court.
Tuanakotta, Theodorus M. 2014. Forensic Accounting and Investigative Auditing . Jakarta: Salemba Empat
Zulaiha, Siti. 2008. The Influence of Investigative Auditor Ability on the Effectiveness of Implementing Audit Procedures in Proving Fraud . Thesis. Bandung: Widyatama University.

Published

2023-10-28

How to Cite

Saputra, E. B. . (2023). The Influence of Carrying out Investigative Audits on the Effectiveness of Disclosure of Corruption Crimes (Case Study of Representatives of the West Sumatra Province Financial and Development Supervisory Agency). Journal of Accounting and Finance Management, 4(4), 302–310. https://doi.org/10.38035/jafm.v4i4.275

Similar Articles

<< < 1 2 3 

You may also start an advanced similarity search for this article.