Pengaruh Pengetahuan Audit, Pengalaman Audit dan Independensi Auditor terhadap Kemampuan Pendeteksian Kecurangan (Fraud) Pada Inspektorat Daerah Provinsi Nusa Tenggara Timur

ROSARY, Yulia Oktaviana (2026) Pengaruh Pengetahuan Audit, Pengalaman Audit dan Independensi Auditor terhadap Kemampuan Pendeteksian Kecurangan (Fraud) Pada Inspektorat Daerah Provinsi Nusa Tenggara Timur. Undergraduate thesis, Universitas Katolik Widya Mandira.

	Text ABSTRAK.pdf Download (695kB)
	Text BAB I.pdf Download (495kB)
	Text BAB II.pdf Restricted to Repository staff only Download (629kB)
	Text BAB III.pdf Restricted to Repository staff only Download (683kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (517kB)
	Text BAB V.pdf Restricted to Repository staff only Download (853kB)
	Text BAB VI.pdf Download (617kB)
	Text DAFTAR PUSTAKA DAN SURAT KETERANGAN BEBAS PLAGIASI.pdf Download (526kB)

Abstract

Yulia Oktaviana Rosary. Thesis Title: "The Influence of Audit Knowledge, Audit Experience, and Auditor Independence on Fraud Detection Ability at the Regional Inspectorate of East Nusa Tenggara Province." Supervised by Dr. Yolinda Yanti Sonbay, S.E., M.Sc. as the First Supervisor and Yustina Alfira Nay, S.E., M.Acc. as the Second Supervisor. This study aims to analyze the description and influence of audit knowledge, audit experience, and auditor independence, both partially and simultaneously, at the Regional Inspectorate of East Nusa Tenggara Province. The research method employed is quantitative. The data consists of both primary and secondary data. Data collection techniques were conducted through the distribution of questionnaires using a Likert scale to 47 internal auditors. The data analysis technique used in this research is multiple linear regression analysis, processed using the Eviews-12 program. The results of the descriptive analysis indicate that audit knowledge, audit experience, and auditor independence are in a fairly good category. Partial testing results show that audit knowledge has a coefficient value of 0.0165 and a probability value of 0.8355 (>0.05), indicating a positive but non-significant effect on fraud detection ability. Audit experience has a probability value of 0.0217 ((<0.05) and auditor independence has a probability value of 0.0490 (<0.05), which means both have a significant effect on fraud detection ability. Simultaneously, the F-test results show that audit knowledge, audit experience, and auditor independence collectively have a significant effect on fraud detection ability with a value of 0.000 (<0.05). The coefficient of determination (R²) is 0.558, indicating that fraud detection ability can be explained by these three independent variables by 55.8%, while the remainder is influenced by other variables outside this study. The conclusion of this research is that an auditor's ability to detect fraud is influenced by audit experience and auditor independence, whereas audit knowledge is not yet a primary factor determining fraud detection ability. However, simultaneously, audit knowledge, audit experience, and auditor independence are proven to have a positive and significant effect on fraud detection ability. Therefore, it is necessary to enhance fraud detection capabilities by focusing on strengthening audit experience through more diverse and continuous audit assignments, as well as increasing auditor independence in every stage of examination, specifically at the Regional Inspectorate of East Nusa Tenggara Province.

Actions (login required)

View Item