PENGARUH PENGALAMAN, KEAHLIAN, ETIKA, DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI FRAUD (Studi Pada Inspektorat Provinsi NTT, Kota Kupang, dan Kabupaten Kupang)
Nowadays, the role of internal auditor is as significant as the role of external auditor in preventing and detecting fraud. Therefore, this study was aimed to examine whether experience, proficiency, ethic, and professional skepticism have the effect on internal auditor�s ability in detecting frau...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/120750/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60788 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Nowadays, the role of internal auditor is as significant as the role of external
auditor in preventing and detecting fraud. Therefore, this study was aimed to examine
whether experience, proficiency, ethic, and professional skepticism have the effect on
internal auditor�s ability in detecting fraud. The study was conducted through
questionnaires in the Inspektorat of Nusa Tenggara Timur (NTT), Inspektorat of Kota
Kupang, and Inspektorat of Kabupaten Kupang with 72 respondents consisted of
auditors and pengawas pemerintah (P2UPD). Afterwards, the collected data were
analyzed by using Partial Least Square (PLS). The results showed that the experience
and professional skepticism have significant effect on the ability of internal auditors
in detecting fraud. On the other hand, proficiency and ethics do not significantly
affect the ability of internal auditors in detecting fraud. |
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