Determinants of the Ability of Spi Personnel in the Prevention and Detection of Fraud at State Universities (PTN) in Indonesia
1Yulindah,2Yulia Saftiana,3Emylia Yuniarti
1,2,3Faculty of Economics, Sriwijaya University, South Sumatra, Indonesia.
https://doi.org/10.47191/jefms/v7-i6-19ABSTRACT:
This research aims to test, analyze and apply grand theory to the determining factors of SPI personnel's ability as internal auditors in educational sector institutions, namely competence, independence, work experience, professional skepticism and spiritual intelligence in the prevention and detection of fraud in state universities and apply research variables to state university management who want to improve the internal audit function (SPI). This research uses quantitative methods. The data source used in this research is primary data measured using a Likert scale obtained directly from respondents via a questionnaire. The population in this study were all SPI personnel at PTN Indonesia in the State University category under the auspices of the Ministry of Education, Culture, Research, Technology and Higher Education. The sampling technique is using a census technique or total sampling with a sampling method using the non-probability sampling _Convenience Sampling method. The analysis technique uses IBM Statistical Product and Service Solution (SPSS) 24.0 software. Partial and simultaneous research results show that competence, work experience, professional skepticism and spiritual intelligence have a positive and significant effect on fraud prevention and detection, while independence does not have a positive and significant effect on fraud prevention and detection.
KEYWORDS:
Competence, independence, work experience, professional skepticism, spiritual intelligence, prevention and detection of fraud.
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