DETERMINAN KEMAMPUAN PERSONIL SPI TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN PADA PERGURUAN TINGGI NEGERI (PTN) DI INDONESIA

YULINDAH, YULINDAH and Saftiana, Yulia and Yuniarti, Emylia (2024) DETERMINAN KEMAMPUAN PERSONIL SPI TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN PADA PERGURUAN TINGGI NEGERI (PTN) DI INDONESIA. Masters thesis, Sriwijaya University.

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Abstract

ABSTRACT The Determinants of the SPI Personnel's Ability to Prevent and Detect Fraud at State Universities (PTN) in Indonesia Yulindah1;Yulia Saftiana2;Emylia Yuniarti3 The objective of this study is to test and to analyze the influence of the abilities of the Internal Supervisory Unit (SPI) personnel, namely competence, independence, work experience, professional skepticism and spiritual intelligence on the prevention and detection of fraud in the universities in Indonesia, specifically those belong to the state university category. This study was designed with a quantitative approach using primary data sources obtained by distributing Likert scale questionnaires. The population in this study was all SPI personnels at the state in Indonesia particularly those under the auspices of the Ministry of Education, Culture, Research, Technology and Higher Education. The sampling technique used a census technique or total sampling with a sampling method of the non-probability sampling _Convenience Sampling method. The data of 160 respondents were successfully collected and analyzed. For the data analysis, multiple linear regression with the IBM Statistical Product and Service Solution (SPSS) 24.0 software was used. Prerequisite analyses including data validity, reliability, normality, multicollinearity and heteroscedasticity tests were carried out. The partial and simultaneous research results show that competence, work experience, professional skepticism, and spiritual intelligence have a positive and significant effect on fraud prevention and detection, while independence has a positive and has insignificant effect on fraud prevention and detection. Attribution Theory supports the findings of this study. Keywords: Competence, Independence, Work experience, Professional Skepticism, Spiritual Intelligence, Prevention and Detection of Fraud.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Kompetensi, independensi, pengalaman kerja, skeptisisme profesional, kecerdasan spiritual, pencegahan dan pendeteksian kecurangan
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Yulindah Yulindah
Date Deposited:	07 Nov 2024 07:44
Last Modified:	07 Nov 2024 07:44
URI:	http://repository.unsri.ac.id/id/eprint/159145

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