The Effect of Spiritual Intelligence and Professional Skepticism of Internal Auditors on Detection of Fraud

effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as moderating variable

“…Internal auditors who have a professional attitude are expected to strive to anticipate any irregularities that may occur and can provide advice that helps in preventing fraud. The results are consistent with Widaningsih & Hakim (2015); Sulistyowati & Supriyati (2015); Windasari & Juliarsa (2016); Atmaja (2016); Biksa & Wiratmaja (2016); Said & Munandar (2018); Astuti & Sormin (2019); Bayuandika & Mappanyukki (2021). The professionalism of the internal auditors in preventing fraud at Rural Banks by participating in self-development programs such as in-house training, seminars, comparative studies with other Rural Banks as well as education/training organized by the Rural Banks themselves and from external parties regularly.…”

“…Professionalism is one of the personality variables which is defined as the ability, expertise, and commitment of the profession in carrying out their duties accompanied by the principles of prudence, thoroughness, accuracy, and guided by standards and regulations. Widaningsih & Hakim (2015); Sulistyowati & Supriyati (2015); Windasari & Juliarsa (2016); Atmaja (2016); Biksa & Wiratmaja (2016); Said & Munandar (2018); Astuti & Sormin (2019); Bayuandika & Mappanyukki (2021), found that professionalism is positively and significantly related to fraud prevention, as well as its relationship to fraud detection. This means that the auditor must have the skills and use his professional skills carefully and thoroughly in determining the type of examination, determining the scope of the examination, choosing a methodology, determining the type and amount of evidence to be collected, or in selecting tests and procedures to carry out the audit.…”

“…However, Sulistyowati & Supriyati (2015); Astuti & Sormin (2019); Sukesi (2019), that independence does not affect the ability of the auditor to detect fraud, because there is a possibility that the internal auditor is influenced by the internal control environment that does not support the ability to prevent fraud. Widaningsih & Hakim (2015); Windasari & Juliarsa (2016); Said & Munandar (2018); Astuti & Sormin (2019); Bayuandika & Mappanyukki (2021), stated that professionalism has a positive and significant effect on fraud prevention, however, Astuti & Sormin (2019), states that the professionalism of internal auditors does not affect their ability to prevent fraud. Sulistyowati & Supriyati (2015); Biksa & Wiratmaja (2016); Kiswanto & Maulana (2019); Sukesi (2019); Narayana & Ariyanto (2020), stated that experience had a significant positive effect on the ability to prevent fraud, however, Zeng et al (2020), revealed the results that the internal audit executive's supervisory ability had a significant negative effect on fraud prevention.…”

The effect of different types of intelligence on organizational performance

“…Andreana and Putri's (2020) findings indicate that the SI of auditors has a positive impact on their ethical behaviour. However, Bayuandika and Mappanyukki (2021) study show that SI has no significant effect on fraud detection on internal auditors in Indonesia. Accordingly, we expect that SI will likely improve the auditors' performance.…”

Pengaruh Kualitas Produk, Citra Merek dan Harga terhadap Keputusan Pembelian Monitor Aoc 24g2e

“…Kualitas produk adalah salah satu alat pemosisian utama bagi pemasar [9]. Kualitas produk merupakan salah satu faktor penting yang dapat mempengaruhi keputusan pembelian [10]. Semakin baik kualitas suatu produk, akan meningkatkan minat konsumen untuk memilih dan kemudian melakukan pembelian [11].…”