KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, DAN SKEPTISME PROFESIONAL: PERANANNYA TERHADAP KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN (Studi pada APIP di Kabupaten Boyolali dan Kota Surakarta)

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KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, DAN SKEPTISME PROFESIONAL: PERANANNYA TERHADAP KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN (Studi pada APIP di Kabupaten Boyolali dan Kota Surakarta)

MARITA KUSUMA WARDANI - Nama Orang; Nabila fatiha - Nama Orang;

ABSTRACT This study aims to determine the effect of competence, independence, work experience and professional skepticism on the ability of internal auditors to detect fraud (study of the internal control apparatus of the regional government of Boyolali Regency and Surakarta City). The method used in this research is quantitative by using accidental sampling technique which obtained a sample of 53 respondents. Research data was obtained by distributing questionnaires to APIP in the Regional Governments of Boyolali Regency and Surakarta City. The analysis technique used in this study uses a multiple linear regression analysis model. The results of this study indicate that: 1) Competence has a positive and significant effect on the ability of the government's internal control apparatus to detect fraud; 2) Independence and significant positive effect on the ability of the government's internal control apparatus in detecting fraud; 3) Work experience has a positive and significant effect on the ability of the government's internal control apparatus in detecting fraud; 4) Professional skepticism has a positive and significant effect on the ability of the government's internal control apparatus to detect fraud. Thus, the researcher hopes that internal auditors will improve their competence in detecting fraud and be more cooperative in filling out questionnaires. The limitation in this study is that it was only carried out in two areas in the Surakarta Residency, while in the Surakarta Residency as a whole there are five Regencies / Cities, thus allowing for differences / variations in answers that also influence the results of this study. Keywords: Competence, Independence, Work Experience and Professional Skepticism

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Judul Seri: -
No. Panggil: 2X6.2 NAB k 23
Penerbit: SUKOHARJO : Akuntasi Syariah UIN RM Said., 2023
Deskripsi Fisik: 21 cm, 154 Halaman
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 2X6.2
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Tipe Media: -
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Subjek: Akuntansi Syariah
Info Detail Spesifik: -
Pernyataan Tanggungjawab: Nabila fatiha

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BAB I_195221079

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