PENGARUH CONTINUOUS AUDIT DAN PERAN GANDA YANG TERKENDALI TERHADAP DETEKSI FRAUD (STUDI KASUS AUDITOR PERWAKILAN BPKP PROVINSI BENGKULU)

Fitriyani, Siti (2025) PENGARUH CONTINUOUS AUDIT DAN PERAN GANDA YANG TERKENDALI TERHADAP DETEKSI FRAUD (STUDI KASUS AUDITOR PERWAKILAN BPKP PROVINSI BENGKULU). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh continuous audit dan peran ganda yang terkendali terhadap deteksi fraud yang dilakukan oleh auditor di Perwakilan BPKP Provinsi Bengkulu. Penelitian ini menggunakan populasi yaitu seluruh auditor di Perwakilan BPKP Provinsi Bengkulu sebagai responden. Penelitian ini menggunakan pendekatan kuantitatif dengan metode PLS-SEM dan menggunakan aplikasi SmartPLS sebagai alat utama dalam pengolahan data. Hasil penelitian menunjukkan bahwa continuous audit dan peran ganda yang terkendali memiliki pengaruh positif dan signifikan terhadap deteksi fraud. Berdasarkan temuan ini, penelitian memberikan saran kepada BPKP Perwakilan Provinsi Bengkulu untuk meningkatkan kompetensi auditor khususnya terkait dengan penggunaan TI dalam pelaksanaan pengawasan dan pengelolaan peran ganda yang terkendali dalam hal manajemen waktu dan pembagian tugas antara peran assurance dan consulting. Penelitian ini memberikan kontribusi terhadap pengembangan literatur akademik mengenai deteksi fraud pada sektor publik yang masih relatif jarang dilakukan penelitian terutama dalam konteks pemerintahan di Indonesia. Selain itu, penelitian ini juga menguji variabel peran ganda yang terkendali masih sangat jarang diteliti oleh peneliti sebelumnya dalam lingkup audit internal sektor pemerintah. Kata kunci: deteksi fraud, continuous audit, peran ganda yang terkendali, Perwakilan BPKP Provinsi Bengkul xii ABSTRACT This study aims to analyze the effect of continuous audit and controlled dual roles on fraud detection by auditors at the BPKP Representative of Bengkulu Province. This study uses a population, namely all auditors at the BPKP Representative of Bengkulu Province as respondents. This research uses a quantitative approach with the PLS-SEM method and uses the SmartPLS application as the main tool in data processing. The results showed that continuous audit and controlled dual roles have a positive and significant effect on fraud detection. Based on these findings, the study provides advice to the BPKP Representative of Bengkulu Province to improve auditor competence, especially related to the use of IT in the implementation of supervision and management of controlled dual role of auditors in terms of time management and division of tasks between assurance and consulting roles. This study contributes to the development of academic literature on fraud detection in the public sector which is still relatively rare in research, especially in the context of government in Indonesia. In addition, this study also examines controlled dual roles variable which is still very rarely studied by previous researchers in the scope of government sector internal audit. Keywords: fraud detection, continuous audit, controlled dual role, BPKP Representative of Bengkulu Province

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