relation: https://eprints.untirta.ac.id/48856/
title: PENGARUH KUALITAS AUDITOR DAN PENGENDALIAN   INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING
creator: Handayani, Made Ari
subject: H Social Sciences (General)
subject: HF5601 Accounting
description: This study aims to analyze the effect of auditor quality and internal control on fraud prevention, and to examine the role of auditor professional skepticism as a mediating variable at the Banten Province Representative Supreme Audit Agency. Fraud prevention is a crucial issue in the world of public sector auditing because it can damage the integrity of institutions and reduce public trust. This study uses a quantitative approach with a survey method through a questionnaire. The sample used was 50 auditors with purposive sampling technique. Data analysis was performed using multiple linear regression and mediation tests with the Sobel test approach.    The results showed that auditor professional skepticism proved to play a role as a mediating variable in the relationship between auditor quality and internal control on fraud prevention. Auditors who have high quality and work in a strong internal control system tend to develop a higher skepticism, which ultimately increases their effectiveness in detecting and preventing fraud. This study suggests that public audit institutions continue to improve the quality of auditors through continuous training and strengthen the organization's internal control system. The use of mixed methods in future research is also recommended to obtain more comprehensive data and deepen the understanding of auditor behavior in dealing with fraud risks.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/48856/1/Made%20Ari%20Handayani_5552180118_Fulltext..pdf
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identifier: https://eprints.untirta.ac.id/48856/3/Made%20Ari%20Handayani_5552180118_02.pdf
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identifier: https://eprints.untirta.ac.id/48856/4/Made%20Ari%20Handayani_5552180118_03.pdf
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identifier: https://eprints.untirta.ac.id/48856/5/Made%20Ari%20Handayani_5552180118_04.pdf
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identifier: https://eprints.untirta.ac.id/48856/6/Made%20Ari%20Handayani_5552180118_05.pdf
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identifier: https://eprints.untirta.ac.id/48856/9/Made%20Ari%20Handayani_5552180118_Ref.pdf
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identifier: https://eprints.untirta.ac.id/48856/8/Made%20Ari%20Handayani_5552180118_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48856/18/Made%20Ari%20Handayani_5552180118_01.pdf
identifier:   Handayani, Made Ari  (2025) PENGARUH KUALITAS AUDITOR DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.