PENGARUH KOMPETENSI DAN INTEGRITAS TERHADAP PENCEGAHAN KECURANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MEDIASI
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Abstract
This study aims to analyze the effect of competence, integrity, and experience on fraud prevention with internal
control as a mediating variable. This study uses internal auditors as the object of research. The data used are
primary data in the form of questionnaires distributed to internal auditors who work at commercial property
companies. There are 81 questionnaires were distributed to respondents and 73 returned. This study used a
quantitative approach and used multiple linear regression analysis with additional validity and reliability tests. This
study also uses hypothesis testing in the form of t statistic test and coefficient of determination test. The results of
this study indicate that competence, integrity and internal control have an effect on fraud prevention, while the
experience variable has no effect on fraud prevention, and integrity has no effect on internal control, for competence
and experience variables have no effect on internal control.
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