The Effect of Implementing Investigative Audits on Fraud Disclosure in Regional Financial Management (Study of BPKP Representatives of North Sumatra Province)

Diajeng Frastika, Widia Astuty

Abstract


This research aims to: Find out the effect of implementing investigative audits on fraud disclosure in regional financial management (study of BPKP representatives of North Sumatra Province. In this research the author took an associative approach. The data source is primary data. Data collection was carried out using a survey method by distributing questionnaires to auditors who work for BPKP representatives of North Sumatra Province. The sampling technique used in this research was using a purposive sampling formula so that a sample of 32 people was obtained. The data analysis technique used in the research used Partial Least Square Path Modeling (PLS-SEM). And using smart PLS software tools. The research results show that: The implementation of investigative audits has a significant effect on fraud disclosure in regional financial management.

Keywords


Implementation of Investigative Audits, Fraud Disclosure in Regional Financial Management

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.500

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