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

SISMAYANTI, TITIS and Novriansa, Agil (2024) PENGARUH SKEPTISME PROFESIONAL, SELF EFFICACY, LOCUS OF CONTROL DAN RED FLAGS TERHADAP KEMAMPUAN AUDITOR INTERNAL PEMERINTAH DAERAH DALAM MENDETEKSI KECURANGAN. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	skeptisme profesional, self efficacy, locus of control, red flags, kemampuan auditor internal pemerintah daerah, deteksi kecurangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Titis Sismayanti
Date Deposited:	18 Jul 2024 08:35
Last Modified:	18 Jul 2024 08:35
URI:	http://repository.unsri.ac.id/id/eprint/151381

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