Moderate of organizational culture: independence, integrity, professionalism and experience of internal auditors on fraud prevention

Ngakan Putu Wahyu Pandu Dewanata; I Nyoman Wijana Asmara Putra

doi:10.21744/ijbem.v7n4.2347

Authors

Ngakan Putu Wahyu Pandu Dewanata
wahyupandudewanata@gmail.com
Universitas Udayana, Denpasar, Indonesia
I Nyoman Wijana Asmara Putra Universitas Udayana, Denpasar, Indonesia

Keywords:

culture, experience, independence, integrity, prevention, professionalism

Abstract

This study aims to examine the effect of internal auditors' independence, integrity, professionalism, and experience on fraud prevention with organizational culture as a moderating variable. The data for this study were collected through a questionnaire, the research respondents were BPR internal auditors in Bali Province. The method of determining the sample was purposive sampling with the criteria of internal auditors who have more than 1 year of work experience, so 149 respondents were obtained. The data analysis technique used in this research is Path Analysis (SEM-PLS). The results showed that the integrity, professionalism, and experience of internal auditors have a positive and significant effect on fraud prevention, while the independence of internal auditors has no significant effect on fraud prevention; and organizational culture strengthens the effect of integrity, professionalism, and experience of internal auditors on fraud prevention, but is unable to strengthen the effect of internal auditor independence on fraud prevention.

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