PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR INTERNAL DALAM MENCEGAH KECURANGAN PADA BPR DI KABUPATEN BADUNG
ABSTRACT: This research aimed
to determine the effect of competence, independence and professionalism of
internal auditors in preventing fraud. The theory used in this research is
Theory Of Reasoned Actio and Theory Of Planned Behavior. The population in this
study is the internal auditor BPR. This study uses non-probability sampling
with saturated sampling. These samples were taken from all members of the population
that is as much as 52 BPR. The Collected data using by questionnaires. The data
analysis technique used in this research is multiple linear regression. The
results of this research showed that the competence of the internal auditor,
internal auditor independence and professionalism of the internal auditor of
the positive effect on fraud in the BPR in Badung.
Penulis: Made Yunita
Windasari, Gede Juliarsa
Kode Jurnal: jpakuntansidd160111
