Frenky Situmorang

Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan

Introduction

Analisis profesionalisme, independensi dan pengalaman, terhadap pencegahan kecurangan perusahaan. Penelitian ini mengkaji pengaruh profesionalisme, independensi, dan pengalaman auditor internal terhadap pencegahan kecurangan perusahaan. Temukan peran signifikan profesionalisme.

Abstract

The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.

Review

This study investigates the individual and combined influence of professionalism, independence, and experience on fraud prevention within a corporate setting. Employing a quantitative descriptive methodology, the research gathered data from 30 internal auditors at PT. Sumatra Sarana Sekar Sakti through questionnaires, analyzed using descriptive and regression techniques. A significant finding indicates that professionalism positively and significantly contributes to fraud prevention. Interestingly, both independence and experience, when tested individually, did not demonstrate a significant effect on fraud prevention. However, the F-test revealed that these three variables—experience, independence, and professionalism—do collectively and significantly influence fraud prevention, suggesting a complex interplay among them. The study also acknowledged that other external factors, such as internal control and integrity, explain the remaining variance in fraud prevention. While the study provides valuable initial insights, several methodological aspects warrant critical consideration. The research is confined to a single company and a relatively small sample size of 30 internal auditors, which, despite being a saturated sample for the specific population, severely limits the generalizability of the findings to other organizations or the broader industry. The abstract also presents a seemingly contradictory result where experience and independence show no individual effect, yet all three variables are simultaneously significant. This could imply a need for a more nuanced analysis, perhaps exploring interaction effects or mediating variables that explain how these factors contribute collectively, an aspect not elaborated in the abstract. Furthermore, the reliance solely on questionnaire data from internal auditors, without triangulation with other sources or objective measures of fraud prevention, could introduce potential response biases. Despite these limitations, the study offers a foundational contribution, particularly highlighting the crucial role of professionalism in fraud prevention. For future research, it would be beneficial to expand the scope by including a larger and more diverse sample of companies and internal auditors to enhance the generalizability of the findings. Deeper investigation into the mechanisms through which experience and independence contribute to fraud prevention, especially in combination with professionalism, using advanced statistical techniques like mediation or moderation analysis, would also be highly valuable. Incorporating the "outside the model" variables identified, such as internal control and integrity, into a more comprehensive model could provide a richer understanding of fraud prevention dynamics. Ultimately, the emphasis on professionalism serves as a practical takeaway for organizations looking to strengthen their fraud prevention strategies.

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