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Pengaruh Kompetensi, Independensi, dan Tekanan Waktu Auditor Investigatif terhadap Pengungkapan Fraud

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2021) · pp. 151–162

DOI
10.26487/akrual.v14i2.14812
ISSN
2829-0615, 1979-1712
Published
2021-05-11
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi, independensi, dan tekanan waktu auditor investigatif terhadap pengungkapan fraud pada BPKP (Badan Pengawasan Keuangan dan Pembangunan) Sulawesi Selatan. Total sampel yang digunakan sebanyak 32 auditor dan dipilih menggunakan metode purposive sampling. Data yang dikumpulkan diolah dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi, independensi, dan tekanan waktu auditor investigatif berpengaruh terhadap pengungkapan fraud pada BPKP Sulawesi Selatan.

Keywords

Collaboration network of the authors

35 authors · 73 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ahdiat AgriansyahAffiliation unknown2
Muhammad SirihUniversitas Halu Oleo1
Munawar MunawarAffiliation unknown1
Safilu SafiluAffiliation unknown1
Hilda Yanti SyafiuddinAffiliation unknown1
Hanna HannaUniversitas Halu Oleo1
Firda AriyantiAffiliation unknown1
Hittah Wahi SudrajatAffiliation unknown1
Sri Ramayanti KarminaAffiliation unknown1
Lili DarlianAffiliation unknown1
Sarina SarinaAffiliation unknown1
Ulpiana UlpianaAffiliation unknown1
Jahidin JahidinAffiliation unknown1
Maulidaniati MaulidaniatiAffiliation unknown1
HM SirihAffiliation unknown1
Abu Baqar SyidiqAffiliation unknown1
Uspa PutrianiAffiliation unknown1
Asmawati MunirUniversitas Halu Oleo1
Wa Ode NurtinaAffiliation unknown1
Parakkasi ParakkasiAffiliation unknown1
Esti WidiyastutiAffiliation unknown1
I Ketut SuardikaUniversitas Halu Oleo1
Sulsalman MoitaUniversitas Halu Oleo1
Aryuni Salpiana JabarUniversitas Halu Oleo1
La Ode Monto BautoUniversitas Halu Oleo1
Dinda Masyta Triana PutriAffiliation unknown1
Gagaring PagalungAffiliation unknown1
Syarifuddin RasyidAffiliation unknown1
Conny SantosaAffiliation unknown1
Asri UsmanAffiliation unknown1
Maudy JunywantiAffiliation unknown1
Habibi PalippuiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Pengaruh Kompetensi, Independensi, dan Tekanan Waktu Auditor Investigatif terhadap Pengungkapan Fraud</dc:title>
	<dc:creator xml:lang="en">Andini, Sarah</dc:creator>
	<dc:creator xml:lang="en">Amiruddin, Amiruddin</dc:creator>
	<dc:creator xml:lang="en">T Pontoh, Grace </dc:creator>
	<dc:subject xml:lang="en">kompetensi</dc:subject>
	<dc:subject xml:lang="en">independensi</dc:subject>
	<dc:subject xml:lang="en">tekanan waktu</dc:subject>
	<dc:subject xml:lang="en">pengungkapan fraud</dc:subject>
	<dc:description xml:lang="en">Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi, independensi, dan tekanan waktu auditor investigatif terhadap pengungkapan fraud pada BPKP (Badan Pengawasan Keuangan dan Pembangunan) Sulawesi Selatan. Total sampel yang digunakan sebanyak 32 auditor dan dipilih menggunakan metode purposive sampling. Data yang dikumpulkan diolah dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi, independensi, dan tekanan waktu auditor investigatif berpengaruh terhadap pengungkapan fraud pada BPKP Sulawesi Selatan.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2021-05-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/14812</dc:identifier>
	<dc:identifier>10.26487/akrual.v14i2.14812</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 14 NOMOR 2, JULI 2021; 151-162</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v14i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/14812/7143</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2021 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>