The Effect of Task Complexity, Role of Whistleblower and Investigative Auditor's Ability on the Effectiveness of the Implementation of Audit Procedures in Proving Fraud

Abstract

The news about the number of arrests conducted by the Corruption Eradication Commission is one proof of the high level of corruption in Indonesia. The fact that there are still many cases of fraud or fraud that cannot be detected due to the lack of effectiveness of auditors in carrying out audit procedures. This study was conducted to try to determine the effect of task complexity, the role of the Whistleblower and the ability of investigative auditors to the effectiveness of implementing audit procedures in proving fraud. This research will be conducted using a survey conducted with a questionnaire instrument that is first tested for its validity and reliability. The population in this study were investigative auditors at the Lampung Provincial Audit Board (BPK) and the Lampung Province Audit Board of Finance and Development (BPKP), with a sample of investigative auditors or auditors who were and were able to conduct investigative audits. The update of this study is that in this study the authors used other variables that influenced the effectiveness of the audit procedures in the proof of fraud which were still rarely examined in previous studies, namely the variable task complexity, and the role variable whistleblower. Another difference in research is the population used in research.