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Journal : Asia Pacific Fraud Journal

FACTORS AFFECTING THE INDEPENDENCE OF GOVERNMENT AUDITORS OF BPKP REPRESENTATIVE OF EAST KALIMANTAN PROVINCE Irwansyah Irwansyah; Fibriyani NurKhairin; NurAini NurAini
Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2175.199 KB) | DOI: 10.21532/apfj.001.16.01.02.20

Abstract

This study aims to determine whether the factors consisting of audit experience, knowledge, job stress scale, and reward may affect the independence of government auditors. This study uses primary data obtained from questionnaire. The population in this study is as many as 103 government auditors working at the Finance and Development Supervisory Agency (BPKP) of East Kalimantan Province with a total sample of 33 government auditors. The analysis tool used is multiple linear regression formula, while the hypothesis test is conducted using model feasibility test (F statistic test) and partial significance test (t statistic test). The result of simultaneous hypothesis test indicates that audit experience, knowledge, job stress scale, and reward simultaneously have positive effect on the independence of the government auditors. The result of partial significance test indicates that: (1) audit experience has no effect on the independence of the government auditors, (2) knowledge has positive effect on the independence of the government auditors, (3) job stress scalehas no effect on the independence the government auditors, and (4) reward has no effect on the independence of the government auditorsofthe Finance and Development Supervisory Agency(BPKP) Representative ofEast Kalimantan Province.INTRODUCTION
Co-Authors Abdul Mubin Adelia Dinda Afnita Handayani Ahmad Afandi Ahmad Alfin Ferdian Ahmad Fajar Novarianto Ahmad Junaidi Ahmad Muchlis Ahsana Nadya andhika febi hardina Andi Nurul Ulum Annai Saburi Ardi Paminto Ariandi Putra Arintowati Hartono Astrid Faidlatul Habibah Astrid Kusuma Rahardaya Bella Novianti Bramantika Oktavianti Cahya Berto Habibi Catleya Indah Lestari Cut Zahri Harun Cut Zahri Harus Daniel Gilrandy Tirasbudi Dasrizal Dasrizal Desy Komalasari Dhina Mustika Sari Dian Kartika Fitri Donatella Rara Dwi Suryaningsih Dwita Fajardianie EFFY ZALFIANA RUSFIAN Eka Ariyanti Eka Noor Reza Emilia Abby Emmi Rahmiwita Nst Erwin Ramedhan Fadhila Hasna Athaya Feby Almaida Ferry Diyanti Festy Rahma Hidayati Fibriyani Nur Khairin Firdausa, Sarah Firman Kurniawan Florentina Dwiastuti Setyaningsih Fransisca Shaendy Marshelia Frendy Christianto Imanuel Siahaan Giovani Giovani Gunawan Gunawan Guntur F Prisanto Halilintar Nur Hidayatullah Hasan Bakti Nasution Hendri Hermawan Adinugraha Hermawan Hermawan Hotni Sari Harahap Ibnu Abni Lahaya Ibnu Akmal Idamana Banjiwo Ilcham Syarief Kasim Indah Oktari Wijayanti Indra Suyoto Kurniawan Intan Muchtadi Alamsyah Isharyadi Isharyadi Ismawati Nur Jasmine Alya Pramesthi Joko Wibowo Juwita Anindya Lia Angraeni Lily Fauzia Lisnasari, Srie Faizah Lulu'ah Lulu'ah Mamika Ujianita Romdhini Meneth Ginting Mohamad Fadli Mugia Miftahul Choir Muhamad Hanafiah Muhammad Agy Nurwicaksono Muhammad Iqbal Al Rasyid Karre Muhammad Rachdian Al Azis Muhammad Yunus Muhammad Zacky Ardhyan Mustika Hadijati Muzahid Akbar Hidayat Nadya Valerie Shanaz Ni'matuljannah Akhsan Niken F Ernungtyas Niken Febrina Ernungtyas Niken Febrina Ernungtyas Nikmah Royani Harahap Nuraini Nuraini Nurul Huda Pandapotan Tambunan Poppy Ruliana Puji Susanti Putri Eka Wulandari R. L. HOLMES PARHUSIP RENATO GEMA NUGRAHA HUTABARAT Resista Vikaliana Reva Ariani Reza Praditya Yudha Rinata Yuni Astuti Rita Herlina Br PA Riyanto Riyanto Rizky Awaliah Roby Hadimurzani Rosita Anggraini Rosita Anggraini Ruri Ruri Sakdiah Ibrahim Sakdiah Ibrahim Septin Eka Putri Siregar, Hotma Tiolina Sitanggang, Andri Sahata Soebiagdo Soebiagdo Sofian Sofian Stefani Dewinatalia Sufrial Hendri Suhendra Atmaja Sultan Muhammad Bolkiah Syahrul Hidayanto Syahrul Hidayanto Taffani Rahma Yuandara Tiara Angelica Tarigan Tohir Tohir Vannyora Okditazeini Widya Hastri Astusti Wisnu Wisnu Yobbi Ananta Wiratama Yoga Setya Novansa Yoremia Lestari Br. Ginting Yunus Tete Konde Zulfahri, Zulfahri