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Pengaruh Kompetensi, Skeptisme Profesional Auditor Dan Tekanan Anggaran Waktu Terhadap Pelaksanaan Audit Investigasi

Author

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  • , Muslim Muslim

    (Universitas Muslim Indonesia)

Abstract

Hasil pemeriksaan terhadap laporan keuangan Provinsi Sulawesi Selatan adalah sebuah topik yang menarik untuk dibahas ketika pemberitaan pada tribun regional sulawesi (Jumat, 12 Juni 2015) mengemukakan bahwa Provinsi Sulawesi Selatan merupakan satu-satunya provinsi yang mendapatkan gelar WTP (Wajar Tanpa Pengecualian) selama 5 tahun berturut-turut. Disisi lain selama 5 tahun terakhir kasus korupsi yang ada di Sulawesi Selatan semakin banyak terjadi. Opini audit WTP oleh BPK ditengah banyaknya kasus korupsi menjadi pertanyaan tersendiri terkait kinerja profesionalisme seorang auditor. Pengambilan sampel menggunakan teknik purposive sampling, yakni sebanyak 47 responden, analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 16.00. Hasil penelitian menunjukkan bahwa 1) Kompetensi berpengaruh positif dan signifikan terhadap efektivitas pelaksanaan audit investigasi, 2) Skeptisme Profesional Auditor berpengaruh positif dan signifikan terhadap efektivitas pelaksanaan audit investigasi, 3) Tekanan Anggaran Waktu berpengaruh negatif dan signifikan terhadap efektivitas pelaksanaan audit investigasi.

Suggested Citation

  • , Muslim Muslim, 2017. "Pengaruh Kompetensi, Skeptisme Profesional Auditor Dan Tekanan Anggaran Waktu Terhadap Pelaksanaan Audit Investigasi," OSF Preprints eq5gs, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:eq5gs
    DOI: 10.31219/osf.io/eq5gs
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