EFFECT OF EXPERTISE INDEPENDENCE AND PROFESSIONAL SKEPTICISM ABOUT THE ABILITY OF INTERNAL AUDITORS TO DETECT FRAUD (EXAMINE EMPIRICALLY ON INSPECTORATE OF BIMA REGENCY AND BIMA CITY WEST NUSA TENGGARA PROVINCE)

Fakhruddin Fakhruddin, Rr. Titiek Herwanty, Ahmad Rifa’i

Abstract


Effects of expertise auditor independence and professional skepticism of government internal auditor's ability to detect fraud. This study aims to empirically examine the influence of individual characteristics that affect the ability of the government's internal auditor in detecting fraud. individual characteristics, including expertise, independence and professional skepticism. The object of research is the auditor Inspectorate in Bima and Bima City because both these regions are still cases of fraud. This research was conducted by distributing questionnaires or questionnaire to the auditor of the Regional Inspectorate in Bima regency and city bima. a number of 66 questionnaires and can be analyzed as many as 64 questionnaires with multiple linear regression calculation using SPSS. The results showed that individual characteristics which include independence and professional skepticism affect the auditor's ability to detect the fraud while membership auditor does not significantly affect the auditor's ability to detect fraud.

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