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THE INFLUENCE OF INTERNAL AUDITORS’ COMPETENCE AND PROFESSIONALISM ON FRAUD PREVENTION AT THE INSPECTORATE OF BUNGO REGENCY

Jurnal Cakrawala Akuntansi · Vol. 18 No. 2 (2026) · pp. 153–166

DOI
10.22437/jca.v18i2.48320
ISSN
3123-1918, 1979-4851
Published
2026-08-01
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to analyse the effect of internal auditors’ competence and professionalism on fraud prevention at Inspectorate Bungo Regency. The background of this research is the increasing number of fraud cases in regional financial management, which requires internal auditors to play an active role as the frontline of supervision. Internal auditors are expected to possess adequate competence and a high level of professionalism to detect potential irregularities early and provide appropriate corrective recommendations. This study employed a quantitative approach with an associative method. Primary data were obtained through questionnaires distributed to 37 respondents. The data were analysed using multiple linear regression with the assistance of SPSS 30. The results show that partially, internal auditors’ competence has a positive and significant effect on fraud prevention, and internal auditors’ professionalism also has a positive and significant effect on fraud prevention. Simultaneously, competence and professionalism of internal auditors have a positive and significant effect on fraud prevention. These findings emphasize that enhancing the competence and professionalism of internal auditors is a crucial factor in strengthening the internal control system and preventing fraud in local government institutions.

Keywords

Collaboration network of the authors

40 authors · 112 co-authorship links · 2 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sri RahayuHasanuddin University8
RAHAYU RAHAYUUniversitas Halu Oleo7
Wiralestari WiralestariAffiliation unknown2
Fredy OlimsarAffiliation unknown2
Muhammad RidwanHasanuddin University2
Misni ErwatiAffiliation unknown2
Wiwik TiswiyantiAffiliation unknown2
Iskandar SamAffiliation unknown2
Afrizal AfrizalAffiliation unknown1
Enggar Diah Puspa ArumAffiliation unknown1
Haryadi HaryadiAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Edy ArisondhaAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Wiwiek TiswiyantiAffiliation unknown1
Riski HernandoAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Ferdiaz SaudagarAffiliation unknown1
Salman JumailiAffiliation unknown1
Nurhayani NurhayaniAffiliation unknown1
Wira LestariAffiliation unknown1
Novita Ekasari Dearmi ArtisAffiliation unknown1
Hamzah HamzahAffiliation unknown1
Rainiyati RainiyatiAffiliation unknown1
Muhammad Hafidz Ibnu KhaldunAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Shofia AminAffiliation unknown1
Sigit IndrawijayaAffiliation unknown1
Feny TialonawarmiAffiliation unknown1
Try SyeftianiAffiliation unknown1
Nyimas Rania Kharissa LutfiaAffiliation unknown1
Nyimas Dian MaisyarahAffiliation unknown1
Zazatia ZazatiaAffiliation unknown1
Muhammad Ariel Jackviando SitumorangAffiliation unknown1
Rifal Dwi PutraAffiliation unknown1
Rico WijayaAffiliation unknown1
Ghaly Naufal Hady OctamaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">THE INFLUENCE OF INTERNAL AUDITORS’ COMPETENCE AND PROFESSIONALISM ON FRAUD PREVENTION AT THE INSPECTORATE OF BUNGO REGENCY</dc:title>
	<dc:creator xml:lang="en">Azkia, Muti'a</dc:creator>
	<dc:creator xml:lang="en">Yudi, Yudi</dc:creator>
	<dc:creator xml:lang="en">Friyani, Rita</dc:creator>
	<dc:subject xml:lang="en">Competence</dc:subject>
	<dc:subject xml:lang="en">Fraud Prevention</dc:subject>
	<dc:subject xml:lang="en">Professionalism</dc:subject>
	<dc:description xml:lang="en">This study aims to analyse the effect of internal auditors’ competence and professionalism on fraud prevention at Inspectorate Bungo Regency. The background of this research is the increasing number of fraud cases in regional financial management, which requires internal auditors to play an active role as the frontline of supervision. Internal auditors are expected to possess adequate competence and a high level of professionalism to detect potential irregularities early and provide appropriate corrective recommendations. This study employed a quantitative approach with an associative method. Primary data were obtained through questionnaires distributed to 37 respondents. The data were analysed using multiple linear regression with the assistance of SPSS 30. The results show that partially, internal auditors’ competence has a positive and significant effect on fraud prevention, and internal auditors’ professionalism also has a positive and significant effect on fraud prevention. Simultaneously, competence and professionalism of internal auditors have a positive and significant effect on fraud prevention. These findings emphasize that enhancing the competence and professionalism of internal auditors is a crucial factor in strengthening the internal control system and preventing fraud in local government institutions.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2026-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/48320</dc:identifier>
	<dc:identifier>10.22437/jca.v18i2.48320</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi ; 153 - 166</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/48320/24388</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Muti'a Azkia, Yudi, Rita Friyani</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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