The Influence Of The Internal Control System And Professional Skepticism On Fraud Prevention In Luwu Raya

Abstract

This research aims to examine the influence of the internal control system and professional skepticism on fraud prevention in Luwu Raya. The research method used is a quantitative research approach. The population in this study is all government inspectorate auditors in Greater Luwu consisting of Luwu Regency, Palopo City, North Luwu Regency and East Luwu Regency. The sampling technique used convenience sampling, so that the sample obtained in this study amounted to 73 respondents. The data used in this research is primary data collected through a questionnaire survey in physical form. The data analysis method uses multiple linear regression analysis with the help of SPSS 23 software. The results of this research show that the internal control system variable has a positive and significant influence on fraud prevention, while the professional skepticism variable has no influence on fraud prevention. Based on the results obtained in this research, it can provide implications in the development of science, namely as reference material for further research on topics related to this research, as well as implications for the inspectorate to pay more attention to the internal control system and increase the professional skepticism of auditors in order to prevent this from happening.