scholarly journals Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah)

2017 ◽  
Vol 20 (1) ◽  
pp. 169 ◽  
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar ◽  
Halim Dedy Perdana
Keyword(s):  
Sampling Method ◽  
Fraud Detection ◽  
Self Determination ◽  
Audit Report ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Self Confidence ◽  
Central Java ◽  
Representative Office ◽  
Functional Position

<em>The purpose of this research is to describe the implementation of government internal auditor’s professional skepticism in fraud detection. The implementation of professional skepticism will be based on the characters stated by Hurtt et al., (2010): questioning mind</em>, <em>suspension on judgment</em>, <em>search for knowledge</em>, <em>interpesonal understanding</em>, <em>self-confidence</em>, and <em>self-determination</em>. <em>This is a qualitative research referring to theoretical proposition. </em><em>The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They are forensic auditors claimed due to audit report. The result showed that forensic auditors in Representative Office of BPKP in Central Java implement professional skepticism in fraud detection. Auditor hold responsible of audit report proved by five of six claims received are rejected and one claim is still in litigation.</em><br /><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p>Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.

scholarly journals THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)

2018 ◽  
Vol 2 (2) ◽  
pp. 175
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar
Keyword(s):  
Sampling Method ◽  
Supervisory Board ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Self Confidence ◽  
Central Java ◽  
Functional Position ◽  
Central Java Province

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

scholarly journals PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI

2021 ◽  
Vol 9 (1) ◽  
pp. 37
Author(s):  
Anak Agung Putu Gede Bagus Arie Susandya ◽  
Ni Nyoman Ayu Suryandari
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Positive Impact ◽  
Fraud Detection ◽  
Future Research ◽  
Professional Skepticism ◽  
Representative Office ◽  
Economic Developments ◽  
The One ◽  
Positive Effect

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection. 

scholarly journals KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2017 ◽  
Vol 7 (2) ◽  
pp. 155
Author(s):  
Heni Tri Susilowati ◽  
A Heru Nuswanto ◽  
Sukimin
Keyword(s):  
Human Resources ◽  
Local Governments ◽  
Competent Authority ◽  
Secondary Data ◽  
Primary Data ◽  
Audit Report ◽  
Purposive Sampling ◽  
Report Result ◽  
Central Java ◽  
Financial Audit

<p>Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014</p><p align="center">Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan  audit  keuangan  pemerintah  provinsi  oleh  Badan  Pemeriksa  Keuangan  (BPK),</p><p align="center">mewajibkan  bagi  pemerintah  daerah  agar  melakukan  kegiatannya  berdasarkan  tugas  dan tanggung  jawab  dari  pejabat  yang  berwenang.  Dalam  penelitian  ini  akan  melihat  tentang</p><p align="center">kewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendala</p><p align="center">DPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuan</p><p align="center">sampelnya  adalah  <em>purposive  sampling</em>.  Data  yang  dipergunakan  adalah  data  primer  yang</p><p align="center">diperoleh  melalui wawancara didukung dengan  data sekunder,  kemudian  di  analisis  secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalam</p><p align="center">menerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaitu</p><p>terdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.</p><p><em>This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.</em></p>

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals COMPETITIVENESS, MARKETING ACCESS, AND NETWORK CAPABILITY AND ITS IMPACTS ON MARKETING PERFORMANCE

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Teguh Iman Sayekti ◽  
Euis Soliha
Keyword(s):  
Regression Analysis ◽  
Computer Program ◽  
Sampling Method ◽  
Total Population ◽  
Sample Collection ◽  
Purposive Sampling ◽  
Marketing Performance ◽  
Central Java ◽  
Network Capability

<p><em>This study is to determine what factors influencingthe performance of SMEs. The population in this study is SMEs in the Central Java. Sample collection was conducted with a purposive sampling method. Criteriaused to take into accountis the SMEs that are already running at leastfortwo years. The sample in this study is intended as the representative of total population,67 (sixty seven). The data were processed and analyzed by computer program of SPSS 20 for Windows. Based on the results of regression analysis, it can be concluded that competitiveness has positive and significant impact on marketing performance marketing access has positive and significant impact on marketing performance. It means that the higher competitiveness and marketing access, the higher its performance. Competitiveness and marketing access have influence on SMEs’ performance through network capability.   </em></p>

scholarly journals Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor

2019 ◽  
pp. 722
Author(s):  
Dhaniar Waghmi Pratami ◽  
I Ketut Budiartha
Keyword(s):  
Data Collection ◽  
Leadership Style ◽  
Sampling Method ◽  
Positive Influence ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Audit Evidence ◽  
Questionnaire Method ◽  
Public Accountant

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism. Keywords: Independence, leadership, professional audit skepticism.

scholarly journals Analisis Daya Dukung Kualitas Air Untuk Kesesuaian Wisata Di Pantai Karang Jahe, Rembang

2019 ◽  
Vol 8 (4) ◽  
pp. 425-430
Author(s):  
Fitri Kurniawati ◽  
Ibnu Pratikto ◽  
Widianingsih Widianingsih
Keyword(s):  
Carrying Capacity ◽  
Sampling Method ◽  
Survey Method ◽  
Purposive Sampling ◽  
Tourist Destinations ◽  
Central Java ◽  
A Value ◽  
Beach Recreation ◽  
Suitability Index ◽  
Beach Tourism

Pantai Karang Jahe merupakan salah satu destinasi wisata baru yang mulai  menjadi tujuan wisata  di Jawa Tengah. Sebagai tempat wisata  baru, Pantai Karang Jahe memerlukan pengembangan dalam upaya menarik wisatawan untuk berkunjung. Penelitian ini bertujuan untuk mengkaji kesesuaian dan daya dukung wisata  serta  mengkaji potensi daya tarik wisata Pantai Karang Jahe, Rembang, Jawa Tengah. Penelitian dilaksanakan pada bulan Januari-Februari 2019. Penelitian menggunakan metode survei dan penentuan lokasi dipilih dengan menggunakan metode purposive sampling,. Pada Penelitian ini dilakukan analisa Indek Kesesuaian Wisata (IKW)  dan analisa Daya Dukung Kawasan (DKK).  analisis data kesesuaian kawasan menggunakan rumus IKW= [ Ni / Nmaks] x 100 % dan analisis daya dukung kawasan Bertdasarkan pengamatan diperoleh hasil bahwa nilai IKW untuk rekreasi pantai pada stasiun 1, 2 dan 3 tergolong sangat sesuai (S1) dengan nilai 88,88%; 91,94%; 84,72%.  Nilai Daya Dukung Kawasan (DDK) yaitu kegiatan rekreasi pantai dengan luas 1200 m2 sebesar 96 orang/ hari, kegiatan berenang dengan luas 1100 m2 dapat menampung 88 orang/ hari, dan kegiatan bermain dengan luas 1000 m2 dapat menampung 80 orang/ hari. Berdasarkan hasil  analisa IKW dan DDK dapat disimpulkan bahwa  Pantai Karang Jahe sangat sesuai untuk kegiatan wisata pantai. Karang Jahe Beach is one of the new tourist destinations that is starting to become a tourist destination in Central Java. As a new tourist spot, Karang Jahe Beach requires development in an effort to attract tourists to visit. This study aims to examine the suitability and carrying capacity of tourism and examine the potential of the tourist attraction of Karang Jahe Beach, Rembang, Central Java. The study was conducted in January-February 2019. The study used a survey method and the location was chosen using the purposive sampling method. In this study an analysis of the Tourism Suitability Index (IKW) and the Regional Carrying Capacity (DKK) analysis were conducted. Based on observations, the results show that the IKW value for beach recreation at stations 1, 2 and 3 is classified as very suitable (S1) with a value of 88.88%; 91.94%; 84.72%. The carrying capacity of the Region (DDK) is beach recreation activities with an area of 1200 m2 totaling 96 people / day, swimming activities with an area of 1100 m2 can accommodate 88 people / day, and play activities with an area of 1000 m2 can accommodate 80 people / day. Based on the results of IKW and DDK analysis, it can be concluded that Karang Ginger Beach is very suitable for beach tourism activities. 

scholarly journals Kajian Kelayakan Fisik Pantai Seribu Ranting Jepara Sebagai Kawasan Wisata Pantai

2019 ◽  
Vol 8 (1) ◽  
pp. 47-54
Author(s):  
Dyah Pitaloka Novitasari ◽  
Ibnu Pratikto ◽  
Chrisna Adhi Suryono
Keyword(s):  
Sampling Method ◽  
Swot Analysis ◽  
Physical Parameters ◽  
Salt Ponds ◽  
Purposive Sampling ◽  
White Sand ◽  
Central Java ◽  
Measurement Results ◽  
Beach Tourism ◽  
Sports Arena

Pantai Seribu Ranting terletak di Desa Panggung, Kecamatan Kedung, Kabupaten Jepara, Jawa Tengah. Pantai Seribu Ranting memiliki potensi alam yang dapat dikembangkan untuk kegiatan pariwisata. Tujuan penelitian ini untuk mengevaluasi kelayakan fisik Pantai Seribu Ranting sebagai kawasan wisata pantai di Kabupaten Jepara dengan mengkaji parameter fisik pantai dan analisis SWOT. Penelitian ini bermanfaat mengetahui kelayakan kawasan wisata Pantai Seribu Ranting sebagai kawasan wisata pantai. Penelitian dilakukan pada bulan Desember 2018 dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa Pantai Seribu Ranting sesuai untuk kegiatan wisata pantai karena hasil pengukuran di stasiun 1, stasiun 2, dan stasiun 3 menunjukkan nilai IKW diatas 80%. Nilai IKW yang diperoleh tergolong dalam tingkat kesesuaian S1, walaupun terdapat beberapa parameter yang kurang mendukung seperti perairan yang terlalu keruh. Akan tetapi hal itu dapat disiasati dengan menonjolkan kelebihannya seperti pasir putih, pantai yang landai, dan tidak adanya biota berbahaya. Analisis SWOT di Pantai Seribu Ranting menghasilkan tiga prioritas utama, yaitu: Memanfaatkan kondisi alam yang ada untuk menambah daya tarik wisata, membuat atraksi eduwisata tambak garam, dan membuat arena olahraga pantai. Seribu Ranting Beach is located in Panggung Village, Kedung Subdistrict, Jepara, Central Java. Seribu Ranting Beach have natural potential that can be developed for ecotourism. The purpose of this research is to evaluate the physical advisability of Seribu Ranting Beach as a beach tourism area in Jepara by studying the physical parameters of the beach and SWOT analysis. The advantage of this research is to know the advisability of ecotourism in Seribu Ranting Beach as beach tourism. The research has been carried out in December 2018 with a purposive sampling method. The results showed that Seribu Ranting Beach is suitable for beach tourism activities because the measurement results at station 1, 2, and 3 showed that IKW values are above 80%. The IKW values that have been obtained are classified as a level of S1 suitability, although there are some parameters that are less supportive like turbid water and a lot of garbage. However, this can be dealt by highlighting its advantages such as white sand, sloping beaches, and the absence of dangerous biota. The SWOT analysis on Seribu Ranting Beach produced three main priorities, namely: utilizing existing natural conditions to increase tourist attraction, making edutourism attractions of salt ponds, and creating a beach sports arena.

scholarly journals Auditor’s Professional Skepticism: An Empirical Study At Public Accounting Firm in Central Java Province

2021 ◽  
Vol 25 (1) ◽  
pp. 85
Author(s):  
Ardiani Ika Sulistyawati, Aprih Santoso
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Legal Certainty ◽  
Analysis Method ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Central Java ◽  
Pls Analysis ◽  
Central Java Province

This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province. Samples were taken using the non-probability sampling method, using the purposive sampling technique with 104 auditors as respondents. The analysis method used is PLS analysis. The research results show that experience and ethics affect the professional skepticism of auditors, while expertise, audit situation, and legal certainty do not affect the professional skepticism of auditors. The results of this study are expected to maintain the professional skepticism of auditors in evaluating critical audit evidence.

scholarly journals JENIS HIJAUAN PAKAN DAN KECUKUPAN NUTRIEN KAMBING JAWARANDU DI KABUPATEN BREBES JAWA TENGAH

Pastura ◽  
2015 ◽  
Vol 5 (1) ◽  
pp. 10
Author(s):  
Endang Purbowati ◽  
Ikha Rahmawati ◽  
Edy Rianto
Keyword(s):  
Sampling Method ◽  
Feed Utilization ◽  
Survey Study ◽  
Purposive Sampling ◽  
Counseling Training ◽  
Nutrient Adequacy ◽  
Feeding Management ◽  
Central Java ◽  
Central Java Province

A survey study was carried out to investigate the kinds of forage and nutrient adequacy of Jawarandu goats in Brebes Regency, Central Java Province. The study was conducted in three sub-districts Tonjong, Bumiayu, and Paguyangan, involving 504 Jawarandu goats belonging to 45 farmers. Determination of the location, farmers and goat as samples was done by purposive sampling method. The results showed that feedstuffs of Jawarandu goat in Brebes Regency were Albasia (Albaziafalcataria), Mahogany (Swietenia mahogany), Suren (Toonasureni), Kaliandra (Calliandrahaematocephala), and Gamal (Glyricidiasepium). Nutrients consumed by Jawarandu goat in BrebesRgency exceeded the needs as recommended by Kearl (1982). It suggested that Jawarandu goat farmers in Brebes Regency be given counseling/training on feeding management for feed utilization being more efficient.Key words: forage, Jawarandu goat, nutrient adequacy

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