Suchergebnisse

This study is a survey on Credit Union (CU) Cikal Mas Purwokerto and BaitutTamwil Muhammadiyah (BTM) Dana Mentari Patikraja members in Banyumas. Theaims of this study are to determine: (1) The differences of financial literacy levels between CU Cikal Mas Purwokerto and BTM Dana Mentari Patikraja members at thethree aspects i.e. behaviors, knowledge and attitudes, (2) The level of sharia aspectsknowledge of BTM Dana Mentari Patikraja members, (3) The implementation of interest system of CU Cikal Mas Purwokerto, and (4) The implementation of profit sharingsystem of BTM Dana Mentari Patikraja.The population in this study are individuals in Banyumas who grouped into twogroups, i.e. the members of Credit Union Cikal Mas Purwokerto and the members ofBaitut TamwilMuhammadiyah Dana Mentari Patikraja. There were 60 respondentstaken in this study which consisted of 30 respondents for each group. Based on the research and analysis of data using different test Mann Whitney U showed that: (1)Thereare differences between the financial literacy levels of CU Cikal Mas Purwokertomembers and BTM Dana Mentari Patikraja members viewed from three aspects: behaviors, knowledge and attitudes,(2) The level of sharia aspects knowledge of BTMDana Mentari Patikraja members are relatively low, (3) The implementation of interest system in CU Cikal Mas Purwokerto as according to the theory that the loan interest relatively smaller than the saving interest, it known based on interview with managers of CU Cikal Mas Purwokerto, and (4) The implementation of profit sharing system in BTM Dana Mentari Patikrajaas according to the theory used by Islamic financial institutions that profit sharing agreement to both parties when the contract is underway.

Badan Pemeriksa Keuangan is a state institution authorized to audit reports on the management and accountability of state finances to the Central Government, Regional Government, Bank Indonesia, State-Owned Enterprises, Public Service Bodies, and Regional-Owned Enterprises. In carrying out its duties, BPK has several authorities that are BPK examine the object of examination, plan and conduct an inspection, determine the time and method of examination, and compile and present the report of the examination result. Based on the 1945 Constitution, BPK is an independent state institution so that in carrying out its duties, BPK perform independently and freely without any parties that can interfere or influence the examination report. But in fact, there are still many phenomena in which auditors conduct audit fraud by selling buying audit opinions and bribes to change the contents of the examination report. There are several factors that lead to audit fraud, such as professional skepticism, client pressure, auditor experience, and audit regulation. This study aims to examine the effects of professional skepticism, client pressure, auditor experience, and audit regulation on audit fraud. This research is a quantitative study with primary data from questionnaires distributed to BPK with respondents AKN II, III and IV. Sampling technique uses a convenience sampling method. Data analysis technique used is multiple regression analysis. The results of this study indicate that professional skepticism and audit regulation have a significant negative effect on audit fraud, the auditor's experience has a negative insignificant effect on audit fraud, while client pressure has an insignificant positive effect on audit fraud.Keywords: professional skepticism, client pressure, auditor experience, audit regulations, audit fraud.