ManuScript Details
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Paper Id:
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IJARW1716
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Title:
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COMPETENCE AND WORK QUALITY ON FRAUD DETECTION MEDIATED BY INTERNAL AUDIT EFFECTIVENESS
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 4 Issue 3 |
| Pages: |
10
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| Published On: |
9/10/2022 10:18:52 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Ishak |
| Institute: |
1STIEM Bonggaya Makassar, Indonesia |
Co - Author Details
| Author Name |
Author Institute |
| Nirwana |
Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia |
| Gagaring Pagalung |
Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia |
| Syarifuddin |
Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia |
Abstract
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Research Area:
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Economics |
| KeyWord: |
internal audit competence, work quality, internal audit effectiveness, fraud detection |
| Abstract: |
The purpose of this research is to develop and test the comprehensive model of the effectiveness of local government internal audits. This research examines the effect of internal audit competence and work quality on fraud detection with the effectiveness of internal audit as an intervening variable. The hypothesis test used partial least squares analysis with questionnaire data survey on the internal audit of Makassar City Inspectorate. The research sample was 75 people. The hypothesis tests reveal that internal audit competence has no effect on fraud detection, work quality has no effect on fraud detection, internal audit effectiveness can moderate the effect of internal audit competence and work quality on fraud detection |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Ishak, Nirwana, Gagaring Pagalung , Syarifuddin, "COMPETENCE AND WORK QUALITY ON FRAUD DETECTION MEDIATED BY INTERNAL AUDIT EFFECTIVENESS", International Journal Of All Research Writings,
vol. 4, no. 3, pp. 1-10, 2022.
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MLA
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Ishak, Nirwana, Gagaring Pagalung , Syarifuddin "COMPETENCE AND WORK QUALITY ON FRAUD DETECTION MEDIATED BY INTERNAL AUDIT EFFECTIVENESS." International Journal Of All Research Writings,
vol 4, no. 3, 2022, pp. 1-10.
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APA
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Ishak, Nirwana, Gagaring Pagalung , Syarifuddin (2022). COMPETENCE AND WORK QUALITY ON FRAUD DETECTION MEDIATED BY INTERNAL AUDIT EFFECTIVENESS. International Journal Of All Research Writings,
4(3), 1-10.
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COMPETENCE AND WORK QUALITY ON FRAUD DETECTION MEDIATED BY INTERNAL AUDIT EFFECTIVENESS
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COMPETENCE AND WORK QUALITY ON FRAUD DETECTION MEDIATED BY INTERNAL AUDIT EFFECTIVENESS
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