Abstract
This study aims to analyze the influence of this study aimed to analyze the influence of audit risk, and investigative audit techniques, on independence, fraud detection and forensic auditor professionalism in Indonesia. This study uses a survey method conducted for all forensic auditors in Indonesia with 200 forensic auditors who have handled fraud cases. The number of samples used was 116 respondents. Data analysis and hypothesis in this study use Structural Equation Modeling (SEM) with PLS 20.0 software. The results of this study indicate that twelve hypotheses were accepted. The significance of this hypothesis shows directly through audit risk, investigative audit techniques on independence, fraud detection and forensic auditor professionalism, so that the forensic auditor's professionalism in detecting fraud will increase.
Highlights
Based on data from the Indonesia Corruption Watch (ICW) investigation division, there were 482 cases in 2016 and an increase of 576 corruption cases in 2017
The amount of state losses increased by a figure of Rp 6.5 trillion and a bribe of Rp 211 billion
According to the Corruption Control Commission (KPK) in Indonesia, in 2016 Transparency International Indonesia announced the achievement of the 2016 Corruption Perception Index - CPI in Indonesia up one rank, in 2017 the KPK succeeded in returning state losses of Rp. 276.6 billion
Summary
Based on data from the Indonesia Corruption Watch (ICW) investigation division, there were 482 cases in 2016 and an increase of 576 corruption cases in 2017. According to the Corruption Control Commission (KPK) in Indonesia, in 2016 Transparency International Indonesia announced the achievement of the 2016 Corruption Perception Index - CPI in Indonesia up one rank (from 36 to 37), in 2017 the KPK succeeded in returning state losses of Rp. 276.6 billion. This is the result obtained from corruption cases.
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