PENGARUH PENGALAMAN, KEAHLIAN, ETIKA, DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI FRAUD (Studi Pada Inspektorat Provinsi NTT, Kota Kupang, dan Kabupaten Kupang)

• Main Authors: , Sarinah Joyce Margaret Rafael, , Drs. Sugiarto, M.Acc., M.B.A., CMA.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• 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
• Institution: Universitas Gadjah Mada

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.