PENGARUH PENGALAMAN KERJA, RELIGIULITAS DAN SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN
Abstract
This study aims to determine the effect of experience, religiosity and professional skepticism on the ability of internal auditors to detect fraud.
Respondents in this study are all internal auditors in the Central Buton Inspectorate Office and southern Buton Regency. The total respondents are 21 people. Analysis of the data used in this study is a multiple linear regression analysis techniques that is processed through SPSS version 23 software, which is explained by descriptive statistics and inferential statistics. Based on the results of the study obtained the results of hypothesis testing which shows that partially work experience and the ability of internal auditors to detect fraud have t (t-sig) of 0.000 which means that experience has a positive and significant effect on the ability of internal auditors to detect corruption. internal fraud detection has t (t-sig) of 0.471 which means that religiosity does not have a positive and significant effect on the ability of internal auditors to detect corruption and professional skepticism and the ability of internal auditors to detect fraud has t (t-sig) of 0.027 which means professional skepticism has a positive and significant effect on the ability of internal auditors to detect fraud. The conclusion of the hypothesis in this study states that work experience and professional skepticism have a positive and significant effect on the ability of internal auditors to detect fraud can be accepted while the hypothesis that religiosity has a positive and significant effect on the internal auditor's ability to detect fraud is rejected.
Keywords: Experience, Religiosity, Professional Skepticism, Corruption.
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