The Effect Of Responsiveness, Involvement Of Audit Committee, Executive Involvement, Conduct Of Audit Field Work, Professional Care And Experience Of Fraud

Beni Darmawan, - Tarjo, - Prasetyono

Abstract


The aim of this study is to examine the effect of responsiveness, involvement of audit committee, executive involvement, conduct of audit field work, professional care and experience of fraud Health Care institution in Malang Raya. There are treasurers, accountants, and finanace division of Health Care institution Malang Raya as the respondents. The method used a descriptive research, with quisioner as the instrument to collect data. The researcher than measured the data analysis by using Equation Modeling-Partial Least Square (SEM-PLS) in order to test the hypotheses with SmartPLS 3.0 software application. Based on test shows variable of auditor responsiveness, professional and experience of audit committee and expert staff influences significantly to fraud in Health Care institution Malang Raya. While the variable of active involvement of expert staff had no effect. variable of auditor responsiveness, professional and experience of audit committee and expert staff of fraud in Health Care institution Malang Raya through effective and constant interaction had no effect. the variable of active involvement of expert staff and the field work of fraud in Health Care institution Malang Raya through an effective interaction was extremely influential.

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