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KOMPETENSI AUDITOR INVESTIGATIF DALAM PERANANNYA TERHADAP TINGKAT EFEKTIVITAS AUDIT INVESTIGASI PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI JAWA BARAT

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ABSTRACT THE COMPETENCY OF INVESTIGATIVE AUDITOR IN THE ROLE TO THE LEVEL OF EFFECTIVENESS OF AUDIT INVESTIGATION AT BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN WEST JAVA PROVINCE Written by: Ricalela Sabatini Ngeruk NIM: 1332071 This research was aimed to find the predictors of competence investigative auditors in the role to the level of effectiveness of audit investigation on Badan Pengawasan Keuangan dan Pembangunan West Java Province. The method used on this research was descriptive statistical analysis, analysis of the correlation coefficient, coefficient of determination analysis , significance test and stepwise regression. From the analysis of the correlation coefficient competency of investigative auditor in the role to the level of effectiveness of audit investigation is (r) = 0.676, which means the competence of investigative auditors have the strong relationship of the level of effectiveness of the audit investigation. The results of coefficient of determination test was 45.6%, which means that the competence of investigative auditors in the role to the level of effectiveness of audit investigations by 45.6% and the remaining 54.4% is influenced by other factors outside of the research. With the significance of test results is 0,000. Keywords: competence of investigative auditors, audit investigations, and the effectiveness of the audit investigation