IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/92160.html
   My bibliography  Save this paper

The Effect Of Experience And Knowledge On Fraud Detection With Intuition As Intervening Variable

Author

Listed:
  • suhardi, suhardi

Abstract

This study aims to examine the effect of the knowledge of government internal supervisors through the intuition of government internal supervisors to detect irregularities. The sample in this study was the auditor who served at the Regency and municipal Inspectorates in Bangka Belitung totaling 122 respondents. This study uses path analysis to examine the relationship between hypothesized variables. The results of the study concluded that the experience and knowledge of government internal supervisors had a significant effect on deviation detection. In addition to the knowledge of government internal supervisors through government intuition, internal supervisors influence the detection of irregularities. This research needs to be further developed, to get stronger empirical results, such as by adding other variables from deviation detection, further research can also expand the object of research, and use the experimental method.

Suggested Citation

  • suhardi, suhardi, 2018. "The Effect Of Experience And Knowledge On Fraud Detection With Intuition As Intervening Variable," MPRA Paper 92160, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:92160
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/92160/1/MPRA_paper_92160.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Experience; Knowledge; Intuition; Fraud detection.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:pra:mprapa:92160. 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: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    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.