JEM: JURNAL EKONOMI DAN MANAJEMEN
Vol 4 No 2 (2018): JEM JURNAL EKONOMI DAN MANAJEMEN

THE EFFECT OF EXPERIENCE AND KNOWLEDGE ON FRAUD DETECTION WITH INTUITION AS INTERVENING VARIABLE

suhardi suhardi (Sekolah Tinggi Ilmu Ekonomi Pertiba Pangkalpinang)



Article Info

Publish Date
16 Jan 2019

Abstract

This study aims to examine the effect of the knowledge of government internal supervisors through the intuition of government internal supervisors to detect irregularities. The sample in this study was the auditor who served at the Regency and municipal Inspectorates in Bangka Belitung totaling 122 respondents. This study uses path analysis to examine the relationship between hypothesized variables. The results of the study concluded that the experience and knowledge of government internal supervisors had a significant effect on deviation detection. In addition to the knowledge of government internal supervisors through government intuition, internal supervisors influence the detection of irregularities. This research needs to be further developed, to get stronger empirical results, such as by adding other variables from deviation detection, further research can also expand the object of research, and use the experimental method.

Copyrights © 2018






Journal Info

Abbrev

jem

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

JEM: Jurnal Ekonomi dan Manajemen presents up-to-date information on literature review and research of Economic and Management science subject, which includes: finance; marketing; information systems; banking; tax, organization studies; human resource management; production management; management ...