Abstrak

Baca Juga : PENGARUH KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN KERJASAMA TIM TERHADAP AUDIT JUDGMENT PADA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN ACEH (Ichsan, 2016) ,

Baca Juga : PENGARUH GAYA KEPEMIMPINAN, INTEGRITAS DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PEMERINTAH (STUDI EMPIRIS PADA AUDITOR PERWAKILAN BPKP PROVINSI ACEH) (FIRMAN DARIYANSAH, 2016) ,

ruh positif signifikan antara professional auditor terhadap pengungkapan kecurangan (fraud) pada badan pengawasan keuangan dan pembangunan (bpkp) perwakilan aceh. kata kunci: pelaksanaan audit investigasi, professional auditor, pengungkapan kecurangan. viii abstract this study aims to determine the effect of conducting an investigative audit and auditor professionalism on disclosure of fraud (fraud). this research uses a quantitative approach using a questionnaire (questionnaire) as a data collection tool. the population in this study were all auditors working at the aceh representative financial and development supervisory agency (bpkp) consisting of 84 people. while the sample in this study amounted to 15 people based on certain criteria. the results showed that: (1) there was a significant positive effect between the implementation of the investigative audit and the professional auditor on the disclosure of fraud at the aceh representative's financial and development supervisory agency (bpkp); (2) there is a significant positive effect between conducting an investigative audit on fraud disclosure at the aceh representative's financial and development supervisory agency (bpkp); (3) there is a significant positive effect between professional auditors on the disclosure of fraud (fraud) at the aceh representative's financial and development supervisory agency (bpkp). keywords: investigative audit, auditor’s professional, disclosure of fraud

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PENGARUH INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR, PROFESIONALISME AUDITOR, ETIKA PROFESI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR DI BPK PERWAKILAN PROVINSI ACEH (Dwi Sumartono Agung Kurniawan, 2016) ,

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