Pengaruh Indepedensi, Kompetensi dan  Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud

Ananda Salsabila; Mayar Afriyenti; Helga Nuri Honesty

doi:10.24036/jnka.v1i1.6

Ananda Salsabila Fakultas Ekonomi, Universitas Negeri Padang, Padang
Mayar Afriyenti Fakultas Ekonomi, Universitas Negeri Padang, Padang
Helga Nuri Honesty Fakultas Ekonomi, Universitas Negeri Padang, Padang

DOI: https://doi.org/10.24036/jnka.v1i1.6

Keywords: independency, competency, professional skepticism, internal auditor's ability, fraud

Abstract

The purpose of this study was to determine the effect of independency, competency, and professional skepticism toward government internal auditor's ability to detect fraud The population in the survey is to auditor who works in Payakumbuh City Inspectorate (Inspektorat Kota Payakumbuh), Fifty Cities Regency Inspectorate (Inspektorat Kabupaten Lima Puluh Kota), and Bukittinggi City Inspectorate (Inspektorat Kota Bukittinggi) the research design in this study is a quantitative approach using primary data Primary data was obtained by total sampling by from 60 respondents the results of study are independency, competency, and professional skepticism have significantly and positively effect toward government internal auditor's ability to detect fraud.

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