Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Agustina Nurul Fajriah
Universitas Samudra, Langsa
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF AUDITOR COMPETENCE, INDIVIDUAL MORALITY AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION AT MEDAN CITY PUBLIC ACCOUNTING FIRM Indri Julieta Br Ketaren; Tuti Meutia; Agustina Nurul Fajriah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1233

Abstract

This study aims to determine the influence of Auditor Competence, Individual Morality and the Effectiveness of the Internal Control System on Fraud Prevention at Medan City Public Accounting Firm. The sample selection in this study is to use a saturated sample model using the entire population into a sample. The total population in this study is 48 senior auditors from 22 Public Accounting Firms (KAP) located in Medan City. Data collection was carried out by distributing questionnaires to 48 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The analytical methods used in this study are validity test, classical assumption test and multiple linear regression analysis. The results of this study show that (1) Auditor Competence does not have a significant effect on fraud prevention. (2) Individual morality partially has a significant influence on fraud prevention. (3) The effectiveness of the Internal Control System does not have a significant effect on fraud prevention and (4) Auditor Competence, Individual Morality and Internal Control System Effectiveness simultaneously have a significant influence on fraud prevention.
Co-Authors Indri Julieta Br Ketaren Tuti Meutia