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THE INFLUENCE OF INTERNAL AUDITORS’ COMPETENCE AND PROFESSIONALISM ON FRAUD PREVENTION AT THE INSPECTORATE OF BUNGO REGENCY Azkia, Muti'a; Yudi, Yudi; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.48320

Abstract

This study aims to analyse the effect of internal auditors’ competence and professionalism on fraud prevention at Inspectorate Bungo Regency. The background of this research is the increasing number of fraud cases in regional financial management, which requires internal auditors to play an active role as the frontline of supervision. Internal auditors are expected to possess adequate competence and a high level of professionalism to detect potential irregularities early and provide appropriate corrective recommendations. This study employed a quantitative approach with an associative method. Primary data were obtained through questionnaires distributed to 37 respondents. The data were analysed using multiple linear regression with the assistance of SPSS 30. The results show that partially, internal auditors’ competence has a positive and significant effect on fraud prevention, and internal auditors’ professionalism also has a positive and significant effect on fraud prevention. Simultaneously, competence and professionalism of internal auditors have a positive and significant effect on fraud prevention. These findings emphasize that enhancing the competence and professionalism of internal auditors is a crucial factor in strengthening the internal control system and preventing fraud in local government institutions.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Arman Arman Assobary, Alfanna Ibnu Azkia, Muti'a Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Novrian Yuliansyah Dwi Putra, Rifal Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Friyani, ⁠Rita Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Imannisa, Maulida Indradewa, Rhian Jamaili, Salman Jimmy Jimmy Johan Johan Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Anggi Putri Lestari, Astuti Lihawa, Wahyudin Liona Efrina S Lisniasari, Lisniasari M, Aminatuzzuhriah M. Yogi Riyantama Isjoni Maharanti, Puan Maysarah , Nyimas Dian Meliana, Siska Merry, Maria Misni Erwati Monique Ds, Eska Prima Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Novita, Irawati Nursifitri, Nadya Octary, Tiara Patmalarsih, Abdila Rungki Putra, Oky Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati ramadhan, Muhammad Gema Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa rizqiyah, wasiatur Rosyada, Ida Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Saputra, Bagus Handi Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Siswahyudianto Sri Rahayu SRI RAHAYU Sri Widiyati, Sri Suhariyanto, S Susfa Yetti, Susfa Susi Susanti Syafrul Antoni Syamsiar, Syamsiar Tarigan, Helpiana Tialonawarmi, Feny Tiara Aninditha Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wiwik Tiswiyanti Yeni Risyani Yuliana Yuliana Yuliana Yuliana Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani