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PENGARUH SKEPTISME PROFESIONAL, SELF EFFICACY, LOCUS OF CONTROL DAN RED FLAGS TERHADAP KEMAMPUAN AUDITOR INTERNAL PEMERINTAH DAERAH DALAM MENDETEKSI KECURANGAN

This study aims to examine empirically the effect of sceptism proffesional, self efficacy, locus of control and red flags to local government internal auditor’s ability to detect fraud. The sample is from internal auditors in inspectorat Palembang, Ogan Komering Ulu and Ogan Komering Ulu Timur. This study used primary data by conducting direct research by providing questionnaires to respondents and google form. Data analysis method used is Structural Equation Model Partial-Partial Least Square (SEM-PLS) with using WarpPls 7.0. The results showed that sceptism proffesional and red flags had a positive effect on the local government internal auditor's ability to detect fraud. While self efficacy and locus of control have not effect on the local government internal auditor's ability to detect fraud.

Availability
#
Central Library (Reference) T1513812024
T151381
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1513812024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 82 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.458 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Audit Internal
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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