The effect of compentency and remote audit on fraud prevention with integrity as a moderating variable
Info Katalog
File Repositori
Nomor Panggil : 123012001042
Subyek : Performance;Fraud;Audit
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2022
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : competence, remote audit, integrity, fraud prevention
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TS_MAK_123011901075_Halaman-Judul.pdf | 9 | |
| 2. | 2023_TS_MAK_123011901075_Lembar-Pengesahan.pdf | ||
| 3. | 2023_TS_MAK_123011901075_Bab-1-Pendahuluan.pdf | 5 | |
| 4. | 2023_TS_MAK_123011901075_Bab-2-Tinjauan-Pustaka.pdf | 49 |
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| 5. | 2023_TS_MAK_123011901075_Bab-3-Metode-Penelitian.pdf | 11 |
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| 6. | 2023_TS_MAK_123011901075_Bab-4-Analisis-dan-Pembahasan.pdf | 28 |
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| 7. | 2023_TS_MAK_123011901075_Bab-5-Kesimpulan.pdf | 3 |
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| 8. | 2023_TS_MAK_123011901075_Daftar-Pustaka.pdf | 4 | |
| 9. | 2023_TS_MAK_123011901075_Lampiran.pdf | 18 |
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P Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kompetensi, remote audit terhadap fraud prevention dengan integritas sebagai variabel moderasi. Populasi dalam penelitian ini adalah Auditor Intern pada Lingkungan Inspektorat Jenderal Kementerian Keuangan di Jakarta. Jenis data yang digunakan adalah data primer yaitu jawaban dari responden. Sampel dikumpulkan menggunakan teknik simple random sampling dengan jumlah kuesioner sebanyak 122 responden. Dalam penelitian ini, data diolah dengan menggunakan aplikasi Eviews 10. Analisis data menggunakan regresi linear berganda. Hasil pengujian ditemukan bahwa kompetensi berpengaruh positif terhadap fraud prevention, remote audit tidak berpengaruh positif terhadap fraud prevention, integritas berpengaruh positif terhadap fraud prevention sedangkan integritas tidak memperkuat pengaruh positif kompetensi terhadap fraud prevention, serta integritas tidak memperkuat pengaruh positif remote audit terhadap fraud prevention.
T The study aims to obtain empirical of the effect of competence, remote audit on fraud prevention with integrity as a moderating variable. The population in this study are Internal Auditors at the Inspectorate General, Ministry of Finance in Jakarta. The type of data used is primary data, namely the answers from respondents. Samples were collected using simple random sampling technique with a total of 122 respondents in the questionnaire. In this research. data is processed using the Eviews 10 application. Data analysis uses multiple linear regression. The test results found that competence has a positive effect on fraud prevention, remote audit does not have a positive effect on fraud prevention, integrity has a positive effect on fraud prevention while integrity does not strengthen the positive effect of competence on fraud prevention, and integrity does not strengthen the positive effect of remote audit on fraud prevention
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