Pengaruh Penerapan Manajemen Risiko, Kualitas SDM, dan Beban Kerja terhadap Kemampuan Mendeteksi Kecurangan pada Inspektorat Pemerintah Daerah di Sumatera Utara

Abstract

This research intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of the research is internal auditors in provinces, regencies and cities in North Sumatra. The method employs survey method by distributing questionnaires using the Google form and this is a causality research. Total number of the responders is 184 Auditor Functional Officers who work at the North Sumatra Regional Government Inspectorate. The samples are determined by simple random technique. The research design built is multiple linear regression analysis. The data collected by the researchers are processed with the PLS and SPSS applications. The results show that the implementation of risk management, quality of human resources, and workload variables have effects on the auditor's ability to detect fraud, both partially and simultaneously, have simultaneous effects on the ability to detect fraud. Partially, the implementation of risk management and quality of human resources has unidirectional (positive) correlation and has significant effect on the auditor's ability to detect fraud, while workload has a negative and insignificant correlation.