PENGARUH KOMPONEN KEAHLIAN AUDITOR TERHADAP PENDETEKSIAN KECURANGAN

This study is intended to analyze the effect of internal auditor’s expertise component towards the fraud detection. Population in this research is all the internal auditor whom worked on the companies located in Palembang city. This research used the purposive sampling method and 45 internal auditor from companies in Palembang city as sample. For analysis, this research used multiple linier regression. The results of this research indicate that internal auditor’s expertises component had positive influence towards the fraud detection. Then, auditor’s knowledge had posotive influence towards the fraud detection but thinking skills had negative influence and significant towards the fraud detection. But, the individual skills and the ethical behavior had positive influence towards the fraud detection.

Keywords: Internal auditor’s expertise component, auditor’s knowledge, auditor’s thinking skills, auditor’s individual skills, auditor’s ethical behavior and fraud detection.