The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation

Authors

  • Handayani Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia Author
  • Suratna Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia Author
  • Yetty Murni Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia Author
  • Harnoviansah Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia Author
  • Syahril Djaddang Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia Author

DOI:

https://doi.org/10.17509/40wn8x93

Keywords:

Internal Audit Quality, Auditor Experience, Auditor Independence, Budget Time Pressure, Fraud Prevention Coordination

Abstract

This research aims to test and analyze the influence of 
auditor experience, auditor independence and budget time 
pressure on internal audit quality and fraud prevention 
coordination. Apart from that, it also tests and analyzes the 
mediation of fraud prevention coordination on the influence 
of auditor experience, auditor independence and budget 
time pressure on the quality of internal audits in local 
government internal supervisory apparatus in the Bali 
region. The findings in this research prove that internal audit 
quality and fraud prevention coordination are significantly 
influenced by auditor experience and auditor independence, 
internal audit quality and fraud prevention coordination are 
not significantly influenced by budget time pressure, fraud 
prevention coordination is able to partially mediate the 
influence of auditor experience on audit quality. internal but 
unable to mediate the influence of auditor independence 
and budget time pressure on internal audit quality.

Author Biographies

  • Handayani, Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

    Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

  • Suratna, Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

    Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia 

  • Yetty Murni, Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

    Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia 

  • Harnoviansah, Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

    Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia 

  • Syahril Djaddang, Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

    Master of Accounting Study Program, Pancasila University, South Jakarta, DKI Jakarta, Indonesia

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Published

2024-01-30

Issue

Vol. 12 No. 1 (2024): Jurnal Pendidikan Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

How to Cite

The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation. (2024). Jurnal Pendidikan Akuntansi Dan Keuangan, 12(1), 69-81. https://doi.org/10.17509/40wn8x93