Pengaruh Penerapan Audit Internal Berbasis Risiko, Kompetensi dan Independensi Auditor terhadap Pendeteksian Kecurangan (Studi Kasus pada PT Jasa Raharja)

Abstract

The objective of the research is to examine the effects of the implementation of risk based-internal audit and auditor competency and independency on.fraud detection. The research objects are 133 employees of Jasa Raharja who have worked in Internal Supervisory Unit.

The samples are taken by using total sampling technique. The data are gathered from the employees and analyzed by using Structural Equation Modeling (SEM) with LISREL 8.80 software.

The result of the research shows that the variable of risk based-internal audit implementation has a positive effect on the variable of fraud detection.