PENGARUH ELECTRONIC AUDIT (E-AUDIT), AUDIT JUDGMENT DAN PENDETEKSIAN KORUPSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditorat I.B Badan Pemeriksa Keuangan Republik Indonesia)

RAYMOND, PARDOMUAN (2022) PENGARUH ELECTRONIC AUDIT (E-AUDIT), AUDIT JUDGMENT DAN PENDETEKSIAN KORUPSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditorat I.B Badan Pemeriksa Keuangan Republik Indonesia). Thesis (S2) thesis, Universitas Muhammadiyah Jakarta.

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Abstract

In carrying out its constitutional duties, the Supreme Audit Agency of the Republic of Indonesia (BPK RI) faces several problems related to auditing the financial statements of public sector entities. These problems include the time and human resources (mandays) in conducting the audit process. This condition creates an expectation gap as a challenge for BPK RI to be able to face risks that are crucially related to audit quality. The purpose of this study was to examine and analyze whether the effect of each independent variable (X1, X2 and X3), including electronic audit (e-audit), audit judgment and the detection of corruption affecting audit quality as the dependent variable (Y). The research method used in this research is quantitative method. This study uses primary and secondary data with questionnaire as research instrument. The object of this research is Auditorat I.B as an echelon II work unit under the Main Auditorate of State Finance I at the headquarter of The Supreme Audit Agency of the Republic of Indonesia. The respondents of this research were 40 auditors in Auditorat I.B. The type of analysis in this research is statistical descriptive analysis. Statistical analysis applications used are SPSS and Eviews. Empirical research results prove that each independent variable (X1, X2, and X3), including e-audit, audit judgment and detection of corruption has a positive and significant effect on audit quality as the dependent variable (Y). Keyword : E-Audit, Audit Judgment, Detection of Corruption, Audit Quality

Item Type: Thesis (Thesis (S2))
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business / Fakultas Ekonomi dan Bisnis > S2 Master of Accounting / Magister Akuntansi
Depositing User: S.Ip Tia Mutiawati
Date Deposited: 04 Feb 2024 14:37
Last Modified: 04 Feb 2024 14:37
URI: http://repository.umj.ac.id/id/eprint/18153

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