Fraud Detection Responsibilities on Government Auditors

Nico Febrianto

Abstract


This study aims to find empirical evidence regarding the effect of goal orientation, self-efficacy, professional commitment and audit procedure on fraud detection responsibilities. Respondents in this study were the Supreme Audit Agency of the Republic of Indonesia (BPK RI) auditors using simple random sampling technique. Data was collected by using a survey method by distributing online questionnaires which were delivered directly to the respondents. Data analysis was performed by path analysis using the SmartPLS analysis tool. The result of this study indicates that goal orientation has a positive effect on fraud detection responsibility. Self-efficacy has positive effect fraud detection responsibility. Professional commitment has no effect on fraud detection responsibility. Audit procedure has positive effect on fraud detection responsibilities. The results of this study can be used to optimize auditor perception of fraud detection responsibility.


Keywords


audit procedures; fraud detection responsibility; goal orientation; professional commitment; self-efficacy

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References


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DOI: https://doi.org/10.33258/birci.v5i3.6243

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