Jurnal Pendidikan Akuntansi dan Keuangan
Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan

The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation

Handayani, Handayani (Unknown)
Suratno, Suratno (Unknown)
Murni, Yetty (Unknown)
Harnovinsah, Harnovinsah (Unknown)
Djaddang, Syahril (Unknown)



Article Info

Publish Date
19 Jan 2024

Abstract

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.

Copyrights © 2024






Journal Info

Abbrev

JPAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The ...