PENGARUH PROFESIONALISME AUDITOR INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD PENGADAAN BARANG DAN JASA : SURVEY PADA AUDITOR INSPEKTORAT PROVINSI JAWA BARAT

Abdurrahman, Tsabiturrijal (2016) PENGARUH PROFESIONALISME AUDITOR INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD PENGADAAN BARANG DAN JASA : SURVEY PADA AUDITOR INSPEKTORAT PROVINSI JAWA BARAT. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini diawali dengan adanya masalah yaitu tingginya gejala fraud pengadaan
barang dan jasa di lingkungan pemerintah khususnya Provinsi Jawa Barat. Tujuan penulisan
skripsi ini adalah untuk mengkaji dan menganalisis gambaran profesionalisme auditor internal
pemerintah pada auditor Inspektorat Provinsi Jawa Barat, gambaran pendeteksian fraud
pengadaan barang dan jasa pada auditor Inspektorat Provinsi Jawa Barat serta mengkaji
pengaruh profesionalisme auditor internal pemerintah terhadap pendeteksian fraud pengadaan
barang dan jasa pada auditor Inspektorat Provinsi Jawa Barat. Teori yang digunakan pada
penelitian ini adalah teori pendeteksian fraud dari Valery G Kumaat. Metode penelitian
menggunakan pendekatan kuantitatif, dengan metode deskriptif. Populasi pada penelitian ini
adalah 67 orang auditor Inspektorat Provinsi Jawa Barat dengan ukuran sampel 57 orang. Data
diperoleh melalui angket dengan skala numerik, teknik analisis data menggunakan korelasi
product moment dari pearson. Hasil penelitian menunjukan profesionalisme auditor internal
pemerintah berpengaruh terhadap pendeteksian fraud pengadaan barang dan jasa sebesar 17,3%,
sisanya 82,7% dipengaruhi oleh faktor lain yang tidak diteliti. Kesimpulanya adalah
profesionalisme auditor internal pemerintah berpengaruh positif terhadap pendeteksian fraud
pengadaan barang dan jasa artinya semakin tinggi skor profesionalisme auditor internal
pemerintah maka semakin tinggi pula pendeteksian fraud pengadaan barang dan jasa, oleh
karena itu disarankan untuk meningkatkan independensi dan objektivitas demikian juga untuk
meningkatkan audit berbasis risiko.----------This study begins with the symptoms of the problem, namely the high fraud in the
procurement of goods and services within the government, especially West Java Province. The
purpose of this thesis is to study and analyze the picture of professionalism of internal auditors
of government auditors Inspectorate of West Java province, the image detecting fraud
procurement of goods and services on auditor Inspectorate West Java Province and study the
influence of professionalism of internal auditors of government towards the detection of fraud
procurement of goods and services on auditor Inspectorate of West Java Province. The theory
used in this research is the theory of fraud detection Valery G Kumaat. The research method
uses quantitative approach with descriptive methods. The population in this study were 67
auditors Inspectorate West Java province with a sample size of 57 people. Data were obtained
through a questionnaire with a numerical scale, the data analysis technique using product
moment correlation of Pearson. The results showed the professionalism of internal auditors to
detect fraud influential government procurement of goods and services amounted to 17.3%, the
remaining 82.7% is influenced by other factors not examined. The conclution is the
professionalism of internal auditors of government has positive influence on the detection of
fraud procurement of goods and services means that the higher the score the professionalism of
internal auditors of government, the higher the detection of fraudulent procurement of goods and
services, therefore it is advisable to increase the independence and objectivity as well as to
increase the risk based audit.

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Item Type:	Thesis (S1)
Additional Information:	No. panggil: S PEA ABD p-2016; Pembimbing: I. Rozmita Dewi YR; NIM: 1206302
Uncontrolled Keywords:	auditor internal, auditor ekspektorat, pendektesian fraud
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Mrs. Santi Santika
Date Deposited:	20 Mar 2018 04:19
Last Modified:	20 Mar 2018 04:19
URI:	http://repository.upi.edu/id/eprint/29132

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