Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit.
Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori.
Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Auditor hold responsible of audit report proved by five of six claims received are rejected and one claim is still in litigation. The result showed that forensic auditors in Representative Office of BPKP in Central Java implement professional skepticism in fraud detection. They are forensic auditors claimed due to audit report. The interviewees were determined by using purposive sampling method. The data was collected by interviewing forensic auditors at each of functional position.
This is a qualitative research referring to theoretical proposition. The implementation of professional skepticism will be based on the characters stated by Hurtt et al., (2010): questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, and self-determination. Abstract The purpose of this research is to describe the implementation of government internal auditor’s professional skepticism in fraud detection.
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