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

• Main Author: Abdurrahman, Tsabiturrijal (Author)
• Format: Book
• Published: 2016-08-31.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/29132/1/S_PEA_1206302_Title.pdf; http://repository.upi.edu/29132/2/S_PEA_1206302_Abstract.pdf; http://repository.upi.edu/29132/3/S_PEA_1206302_Table_of_Content.pdf; http://repository.upi.edu/29132/4/S_PEA_1206302_Chapter1.pdf; http://repository.upi.edu/29132/5/S_PEA_1206302_Chapter2.pdf; http://repository.upi.edu/29132/6/S_PEA_1206302_Chapter3.pdf; http://repository.upi.edu/29132/7/S_PEA_1206302_Chapter4.pdf; http://repository.upi.edu/29132/8/S_PEA_1206302_Chapter5.pdf; http://repository.upi.edu/29132/9/S_PEA_1206302_Bibliography.pdf; http://repository.upi.edu/29132/10/S_PEA_1206302_Appendix.pdf
• Keywords: HB Economic Theory; HG Finance; L Education (General)

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.