Skripsi Achmad Zulfikar Fauzi Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan pada Kode Etik Auditor Investigatif terhadap Efektivitas Pelaksanaan Prosedur Audit dalam Pembuktian Fraud (Kecurangan). (Studi Kasus pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Tengah)

This research aims to determine the effect of competency,  independency, professionalism, and ethical obedience  toward the effectiveness of the implementation of forensic audit in order providing fraud. All variables were measured using questionnaires which distributed to a sample.

The population in this study are all auditors at BPKP Representative of Central Java province. This research uses random sampling techniques. Researchers deploy 50 questionnaires to the auditor BPKP Representative of Central Java province, while the number of questionnaires that meet the criteria as much as 42 copies.

Testing the hypothesis of this study using multiple regression analysis. The test results of multiple regression showed that competence, independence, professionalism and ethical obediance  conduct investigative auditor positive influence on the effectiveness of audit procedures in the proof of fraud. Ethical obediance has signigikansi highest level compared to three other variables.