IDEAS home Printed from https://ideas.repec.org/a/asi/ijoass/v11y2021i1p22-29id3235.html
   My bibliography  Save this article

The Effect of Spiritual Intelligence and Professional Skepticism of Internal Auditors on Detection of Fraud

Author

Listed:
  • Muhammad Bayuandika
  • Ratna Mappanyukki

Abstract

The research purposes are to prove empirically the effect of spiritual intelligence and professional skepticism on the ability to detect fraud in media companies in DKI Jakarta. The sampling technique used in this study was the saturated sample method with 90 samples. The data collection method used in this study is a questionnaire by distributing questionnaires to internal auditors in private media companies in the DKI Jakarta area. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis with the help of the SPSS version 21. The results of this study indicated that the spiritual intelligence variable has no effect on fraud detection whereas professional skepticism has a positive effect on fraud detection. The limitation of this research is that the sample used in this study is limited to only 90 Internal Auditors in the private media companies in DKI Jakarta, which is too few, so the questionnaires obtained are not optimal.

Suggested Citation

  • Muhammad Bayuandika & Ratna Mappanyukki, 2021. "The Effect of Spiritual Intelligence and Professional Skepticism of Internal Auditors on Detection of Fraud," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 11(1), pages 22-29.
    • Handle: RePEc:asi:ijoass:v:11:y:2021:i:1:p:22-29:id:3235
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5007/article/view/3235/5202
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:ijoass:v:11:y:2021:i:1:p:22-29:id:3235. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5007/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.