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Journal : Jurnal Penelitian Pendidikan Indonesia

The effect of auditor's competence, experience, professional ethics, and auditor's professional skepticism on the auditor's ability in detecting fraud Salman Jumaili; Sri Rahayu; Rahayu Rahayu
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232923

Abstract

The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic activities. This study analyzes the influence of competence, experience of auditors, professional ethics, and professional skepticism of auditors on the ability of auditors to detect fraud (Survey of SPI Members of State Universities in Indonesia). This study used a questionnaire survey method with the number of respondents 47 people. The data is processed using smart PLS 3.0. The results of the study indicate that in the SPI PTN members, only Competence affects the Auditor's Ability to Detect Fraud, while the other variables are Auditor Experience, Professional Ethics, and Auditor Professional Skepticism have no effect.
Co-Authors Adriani Adriani Afrizal Aisyah Humairo Akbar Alfarisi Alviony Intania Anggun Iga Yuditiya Anisa Ayu L Anisya Ayu L Annisa Rahmadhani Aspihani Ahyat Az-zhara Shatila B, Sylvia Kartika Wulan Bambang Hermanto Bunga Ayu Wulandari Destipa Imelia Dhea Indah Arum Sari Dian Purnamasari Dwi Febri S Dwi Noerjoedianto Elsa Fandora Endah Sri Wahyuni Enggar Diah Puspa Arum Eri Noprianto Evi Hidayakh Felix Andrian Ferdiaz Saudagar Ferri Saputra T Fitrini Mansur Gowon, Muhammad Hamzah, Hamzah Harry Aprsiansyah Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hendra Dhermawan Sitanggang Ilham Wahyudi Indra Kharisma P Iqbal Kinanta Putra irasriadipura irasriadipura Jodion Siburian Junaidi Junaidi Khaldun, Muhammad Hafidz Ibnu Kusnadewi Lestari Lia Anggraini M. Ridwan Marizha Dwi R Miftahul Jannah Misni Erwati, Misni MUHAMMAD ALI Muhammad Rafi Muhammad Ridwan Mukhzarudfa Nasution, Helmi Suryani Nella Permata S Netty Herawaty Novrida Qudsi Lutfillah Nur Rahmi Okta Adi Saputra Parassela Pangestu Poni Hasperi Praditia Eko Prasetyo Utomo Pranatalindo S R Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu Rainiyati Rainiyati Ratih Kusumastuti Rd. Halim Reni Yustien Renny Listiawaty Rico Wijaya Z Rita Friyani Rizki Ibnu Rahmad Salman Jumaili Salman Jumaili Shylvia Andriani Susfayetti Tiara Lilis Surya Tiara Utami Tifanny Tifanny Ummi Kalsum Wendry, Widya Sari Wiralestari, Wiralestari Wiwiek Tiswiyanti Wiwik Tiswiyanti Yudi - Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yudi Yuliana Yuliana Yuliana Yuliusman -