CONTRIBUTION OF INVESTIGATIVE AUDIT AND PROFESSIONAL SKEPTICISM TO FRAUD DETECTION IN STATE-OWNED PUBLIC INSURANCE SERVICES COMPANIES IN INDONESIA
DOI:
https://doi.org/10.34010/icobest.v7i.628Keywords:
Investigative Audit, Professional Skepticism, Fraud DetectionAbstract
The purpose of this study is to investigate how much investigative auditing and professional skepticism contribute to fraud detection in State-Owned Enterprise Insurance Service Companies. The study took a quantitative approach, using a variety of linear regression analytic methods and Classical Assumption Tests to assess the data. The study's analysis was carried out with statistical methods and the Software Statistical Product and Service Solution (SPSS) application version 25. The results showed that investigative audits and professional skepticism had a significant impact on fraud detection. Of the two indications used in fraud detection, investigative audits have the greatest influence on to fraud detection. The results of this paper contribute to the company's management so that internal audit recommendations related to reports of fraud to immediately take action to conduct an investigative audit.