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All Journal JAKPI Owner : Riset dan Jurnal Akuntansi Inovasi : Jurnal Politik dan Kebijakan FINANCIAL : JURNAL AKUNTANSI Jurnal Investasi Jurnal Manajemen Bisnis Eka Prasetya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Jurnal Eksplorasi Akuntansi (JEA) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal BILAL: Bisnis Ekonomi Halal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal for Advanced Research
Azizul Kholis, Azizul
Akuntansi, Universitas Negeri Medan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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THE INFLUENCE OF RISK MANAGEMENT, HR QUALITY AND WORKLOAD ON THE ABILITY TO DETECT FRAUD IN LOCAL GOVERNMENT INSPECTORATES IN NORTH SUMATRA Annisa Ramadhani; Erlina; Azizul Kholis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1155

Abstract

This study intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of this study are internal auditors in provinces, districts and cities in North Sumatra. The method used is a survey method by distributing questionnaires using the Google form and is a causality study. Respondents amounted to 184 Auditor Functional Officers who worked at the North Sumatra Regional Government Inspectorate. Determination of the sample using a simple random technique. The research design built is multiple linear regression analysis. The data collected by the researchers was processed using the PLS and SPSS applications. The results of the study show that the implementation of risk management variables, The quality of human resources and workload have an effect on the auditor's ability to detect fraud, both partially and simultaneously, have a simultaneous effect on the ability to detect fraud. Partially, the implementation of risk management and quality of human resources has a unidirectional (positive) relationship and has a significant effect on the auditor's ability to detect fraud, while workload has a negative and insignificant relationship.
Co-Authors Agus Firmansyah Aisyah Amini Andri Zainal Anjas Pramana Annisa Ramadhani Arfan Ikhsan Arfan Ikhsan, Arfan Arifa Devi Fitriani Arthur Simanjuntak AW, Jumaidi Dedy Husrizal Syah, Dedy Husrizal Dodi Pramana Dora, Moulinda Eko Wahyu Nugrahadi ERLINA Esa Setiana Faziatul Amillia Mohamad Basir Gaffar Hafiz Sagala Haryadi - Hassanudin, Abdul Fatah hasyim, hasyim Henny Purnama Dewi Iskandar Muda Jufri Darma Jumaidi AW khafi puddin Kholik, Kholilul Lukita Ningsih M. Arsyadi Ridha Mohammad Sattar Muammar Rinaldi Muhammad Dekar Muhammad Ridha Habibi Z Muhammad Ridho MUHAMMAD YUSUF Nasirwan Nasirwan Nuri Angelina Saragih2 Nurjaman Nusyirwan Nusyirwan Panjaitan, Eurica Imannuela Elfri br. Pramana, Anjas Putra, Bintang Wiratama Ramadhana, M. Fitri Rudi Hermansyah Sitorus Sanjani, Ahmad Saragih2, Nuri Angelina Satriawan, Bambang shara, yuni Silalahi, Tauada Siregar, Tapi Rumondanag Sari Siti Hajar Situngkir, Gomgom Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syaharman Syaharman Taufik Hidayat Tua Sibarani, Choms Gary Ganda Wati, Rini Indah Widyastika, Dinda Zahara Meutia Zahri Fadli Zulvia Misykah