Penunjang Pengungkapan Fraud dan Moderasi Profesionalisme pada Auditorat Utama Investigasi BPK RI

Abstract

This study aims to examine the effect of forensic accounting, investigative audit, and competence on fraud disclosure with professionalism as a moderating variable (Case Study on the Directorate General of Investigative Unit, The Audit Board of the Republic of Indonesia). The research was conducted using quantitative methods where primary data and selection of respondents based on purposive sampling with the criteria that examiners at the Directorate General of Investigative Unit, The Audit Board of the Republic of Indonesia (1) have conducted investigative examinations, (2) have conducted investigative examinations in the context of calculating state losses (3) fulfilling education and training hours per year at the Directorate General of Investigative Unit, The Audit Board of the Republic of Indonesia. This study used a sample of 126 respondents who were auditors at the Directorate General of Investigative Unit, The Audit Board of the Republic of Indonesia. The data processed comes from a survey in the form of questionnaire answers from respondents from May 28 - June 5, 2024. The answers to the questionnaire that became the final sample amounted to 124 answers to the questionnaire from the Auditor at the Directorate General of Investigative Unit. The research results (1) forensic accounting variables have a positive effect on fraud disclosure, (2) investigative audit variables have a positive effect on fraud disclosure, (3) competency variables have a positive effect on fraud disclosure, (4) professionalism variables cannot strengthen the effect of forensic accounting on fraud disclosure, (5) professionalism variables cannot strengthen the influence of investigative audits on fraud disclosure, (6) professionalism variables can strengthen the effect of competence on fraud disclosure. Research contributes to the literature in the fields of forensic accounting, and investigative auditing and suggests to auditors to increase competence in disclosing fraud.