Analysis of Integrity and Competency of Internal Auditors Affecting Fraud Prevention

Authors

  • Sulthan Yusuf Abdullah*, Sandi Aditya Nugraha, Muhammad Arga Devara, Gebbi Zulfikar, Syakieb Arsalan

Abstract

The behavior of internal auditors can be influenced by various factors such as independence, objectivity, knowledge, work experience, integrity, and ethics. Where these factors can indirectly affect the prevention of fraud to minimize and even avoid things that can harm an entity or company where the internal auditor works. This study aims to determine the prevention of fraud that may occur at PT Perkebunan Nusantara IX, located in Central Java, by observing the behavior of internal auditors. The factors tested in this study was the integrity and competence of internal auditors as an independent variables and fraud prevention as the dependent variable. The research method used in this study is multiple linear regression analysis using IBM SPSS 26. The results of this study indicate that, Internal Auditor Integrity has no significant effect on fraud prevention, Internal Auditor Competence has a significant effect on fraud prevention, and Auditor Integrity and competence simultaneously have a significant effect on fraud prevention.

Published

2020-11-01

Issue

Section

Articles