?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KEMAMPUAN+AUDITOR+INVESTIGATIF+TERHADAP+EFEKTIVITAS+PELAKSANAAN+PROSEDUR+AUDIT+INVESTIGATIF+DALAM+PEMBUKTIAN+FRAUD+(STUDI+KASUS+PADA+PERWAKILAN+BPKP+PROVINSI+LAMPUNG)&rft.creator=Hutauruk%2C+Janson+Yanda&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0ATHE+INFLUENCE+OF+INVESTIGATIVE+AUDITOR+CAPABILITY%0D%0ATOWARD+THE+EFFECTIVENESS+OF+THE+IMPLEMENTATION+OF%0D%0AINVESTIGATIVE+AUDIT+PROCEDURES+IN+FRAUD+VERIFICATION%0D%0A(Case+Study+on+Perwakilan+BPKP+Provinsi+Lampung)%0D%0ABy%0D%0AJANSON+YANDA+HUTAURUK%0D%0AThis+study+aims+to+examine+the+influence+of+Investigative+Auditor+Capability%0D%0Atoward+the+Effectiveness+of+the+Implementation+of+Investigative+Audit+Procedures%0D%0Ain+Fraud+Verification+by+auditor+at+Representative+Financial+and+Development%0D%0ASupervisory+Agency+(BPKP)+Lampung+Province.+The+ability+of+auditors+is%0D%0Acomposed+of+Independence%2C+Expertise%2C+Due+Professional+Care+and+Compliance+of%0D%0ACode+of+Ethics.%0D%0AThe+number+of+samples+examined+as+many+as+76+auditors.+The+data+collection+is%0D%0Adone+by+distributing+questionnaires+to+the+auditor.+Data+analysis+technique+used+is%0D%0AStructural+Equation+Model+(SEM)+method+using+a+Partial+Least+Square+(PLS)%0D%0Aapproach.%0D%0ABased+on+the+analysis%2C+it+is+known+that+proving+fraud+in+Representative+Financial%0D%0Aand+Development+Supervisory+Agency+(BPKP)+Lampung+Province+have+been%0D%0Agoing+well.+This+means+that+the+implementation+of+investigative+audit+procedure+is%0D%0Aeffective%2C+supported+by+the+expertise+and+compliance+of+code+of+ethics+which+is%0D%0Aowned+by+the+auditor.+But+there+are+still+things+to+be+improved+related+to+auditor%0D%0Aindependence+and+due+professional+care.%0D%0AKeywords%3A+independence%2C+expertise%2C+due+professional+care%2C+code+of+ethics%2C+fraud%0D%0Averification%0D%0A%0D%0AABSTRAK%0D%0APENGARUH+KEMAMPUAN+AUDITOR+INVESTIGATIF+TERHADAP%0D%0AEFEKTIVITAS+PELAKSANAAN+PROSEDUR+AUDIT+INVESTIGATIF%0D%0ADALAM+PEMBUKTIAN+FRAUD%0D%0A(Studi+Kasus+Pada+Perwakilan+BPKP+Provinsi+Lampung)%0D%0AOleh%0D%0AJANSON+YANDA+HUTAURUK%0D%0ATujuan+penelitian+ini+adalah+untuk+mengetahui+Pengaruh+Kemampuan+Auditor%0D%0AInvestigatif+terhadap+Efektivitas+Pelaksanaan+Prosedur+Audit+Investigatif+dalam%0D%0APembuktian+Fraud+oleh+auditor+Perwakilan+Badan+Pengawasan+Keuangan+dan%0D%0APembangunan+(BPKP)+Provinsi+Lampung.+Kemampuan+auditor+terdiri+dari%0D%0AIndependensi%2C+Keahlian%2C+Kecermatan+Profesional+dan+Kepatuhan+terhadap+Kode%0D%0AEtik.%0D%0AJumlah+sampel+yang+diteliti+sebanyak+76+orang+auditor.+Pengumpulan+data%0D%0Adilakukan+dengan+menyebarkan+kuesioner+kepada+auditor.+Teknik+analisis+data%0D%0Ayang+digunakan+adalah+metode+Structural+Equation+Model+(SEM)+dengan%0D%0Amenggunakan+pendekatan+Partial+Least+Square+(PLS).%0D%0ABerdasarkan+hasil+analisis%2C+diketahui+bahwa+pembuktian+fraud+di+Perwakilan%0D%0ABPKP+Provinsi+Lampung+telah+berjalan+dengan+baik.+Artinya+pelaksanaan%0D%0Aprosedur+audit+investigatif+sudah+efektif+yang+didukung+dengan+keahlian+dan%0D%0Akepatuhan+kode+etik+yang+dimiliki+oleh+auditor.+Namun+masih+terdapat+hal+yang%0D%0Aharus+diperbaiki+terkait+dengan+sikap+independensi+dan+kecermatan+profesional%0D%0Aauditor+investigatif.%0D%0AKata+kunci%3A+independensi%2C+keahlian%2C+kecermatan+profesional%2C+kode+etik%2C%0D%0Apembuktian+fraud&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-11-01&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24520%2F1%2FABSTRAK%2520%2528INGGRIS%2520%2526%2520INDONESIA%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24520%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24520%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Hutauruk%2C+Janson+Yanda++(2016)+PENGARUH+KEMAMPUAN+AUDITOR+INVESTIGATIF+TERHADAP+EFEKTIVITAS+PELAKSANAAN+PROSEDUR+AUDIT+INVESTIGATIF+DALAM+PEMBUKTIAN+FRAUD+(STUDI+KASUS+PADA+PERWAKILAN+BPKP+PROVINSI+LAMPUNG).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24520%2F