Faktor-faktor yang Mempengaruhi Persepsi Auditor Internal Pemerintah Mengenai Efektivitas Red Flags dalam Mendeteksi Kecurangan Pengadaan Barang dan Jasa
Wirda Paulus dan Sri Murni

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Abstract

This study aims to determine the perception of internal government auditors about the effectiveness of red flags in detecting fraud on procurement of goods and services. It also aims to examine the influence of respondents demographic factors such as gender, auditor tenure, position, training / fraud training and CFE certification on the auditor's perception. This study uses quantitative methods by distributing questionnaires to internal government auditors at BPKP. The study was conducted with descriptive statistical analysis and multiple linear regression model by using SPSS version 20. The results of this study indicate that the first most effectiveness red flags for detecting fraud on procurement of goods and services is “volume of goods or construction is not the same as that required in the technical specification”. Other results shows that gender, auditor tenure, and position do not have influence on auditor perception about effectiveness of red flags while training fraud and CFE certification have influence.

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Keywords
Auditor, Fraud, Demographic Factor, Red Flags,Procurement

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