Pengaruh Kompetensi Terhadap Deteksi Indikasi Fraud

Supriyadi, (2009) Pengaruh Kompetensi Terhadap Deteksi Indikasi Fraud. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT The objective of this study was to determine the effect of auditor’s competence in the ability to detect indications of fraud. Auditor’s competence will be described in three elements i.e. knowledge, skill, and attitude. The research population was the about 5.000 auditors in Indonesian State Audit Board, and the research samples were 50 auditors. Research Sampling techniques used nonprobability quota sampling method. Multiple linear regression was used to test the hypotesis. The results are as follows: 1) knowledge variables gave a significant impact on fraud detection indication. It was known from the calculated t value was 2.085, regression coefficient was 0.616 and a significance was 0.04, 2) skill variables gave a significant impact on fraud detection indication. It was known from the calculated t value was 2.051, regression coefficient was 0.567 and significance was 0.047, 3) attitude variables gave a significant impact on fraud detection indication. It was known from the calculated t value 2.759, regression coefficient was 0.473 and significance was 0.009, 4) a variable knowledge, skills, and attitude together gave a significant impact on fraud detection indication. It was known from R square value was 0.70, calculated F value of 28.36 and significance was 0.000. Keywords: auditors competence, knowledge, skill, attitude, detection of fraud

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