文章基本信息

标题：Audit Quality as Intervening Variable of the Relationship between Competency, Independence, and Professionalism on the Ability to Detect Fraud (A Case Study on the Bungo and Tebo Regencies Inspectorate Auditors)
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作者：Afrizal ; Wirmie Eka Putra ; Yuliusman 等
期刊名称：Webology
印刷版ISSN：1735-188X
出版年度：2022
卷号：19
期号：1
页码：2320-2340
DOI：10.14704/WEB/V19I1/WEB19158
语种：English
出版社：University of Tehran
摘要：This study entitled the influence of competency, independence, and professionalism on detecting fraud with audit quality as an intervening variable, aiming to examine the impact of competency, independence, professionalism on audit quality and ability to detect fraud, and discuss the mediating effect of audit quality. The sample used in this study was all the members of Bungo and Tebo Regency's inspectorate, Indonesia with 28 respondents. The data analysis techniques used in this study were descriptive statistics and path analysis used SmartPLS 3 software. This study's results are: competency, independence, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There is no evidence that audit quality mediating the effect of competency, independence, and professionalism on the ability to detect fraud.
关键词：Competency;Independence;Professionalism;Audit Quality;fraud