Pengujian Deteksi Kecurangan Pengadaan Barang Jasa dengan Intervensi sebagai Variabel Moderating

Abstract

This research aims to examine the influence of Auditor Skills, Audit Probity, and Whistleblower on the Detection of Fraud in Procurement of Goods and Services, with Intervention as moderation. Fifty-four internal auditors at the Bekasi City Regional Inspectorate were used as the population for this research. The method in this research is quantitative, using a questionnaire in the form of a written statement. This research uses analysis, namely the Structural Equation Model, using the Partial Least Square approach. The research results show that Probity Audit and Whistleblower influence fraud detection in procuring goods and services. The Auditor's skills do not influence the Detection of Fraud in Procurement of Goods and/or Services. Intervention does not moderate the influence of Auditor Skills, Audit Probity, and Whistleblower on Detection of Fraud in Procurement of Goods and Services. This research suggests that APIP improves internal supervision with a supervisory strategy through probability audits and promoting whistleblowers. It is recommended that future researchers collect data or information not only through questionnaires and not let respondents fill it in themselves, but rather direct interviews should be conducted to obtain appropriate information. Then, consider other factors such as soft skills, audit budget, audit time, and tiered reviews.