CONTRIBUTION OF INVESTIGATIVE AUDIT AND PROFESSIONAL SKEPTICISM TO FRAUD DETECTION IN STATE-OWNED PUBLIC INSURANCE SERVICES COMPANIES IN INDONESIA

Authors

  • Surtikanti Surtikanti Departement of Accounting, Universitas Komputer Indonesia, Bandung, Indonesia
  • Sri Dewi Anggadini Departement of Accounting, Universitas Komputer Indonesia, Bandung, Indonesia
  • Asep Saepudin Department of Management, Universitas Langlang Buana, Indonesia
  • Haslina Hassan Accounting Section, Business School, University Kuala Lumpur, Malaysia
  • Luthfi Athar Haidar Departement of Accounting, Universitas Komputer Indonesia, Bandung, Indonesia
  • Denise Vivi Faadhilah Departement of Accounting, Universitas Komputer Indonesia, Bandung, Indonesia

DOI:

https://doi.org/10.34010/icobest.v7i.628

Keywords:

Investigative Audit, Professional Skepticism, Fraud Detection

Abstract

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.

 

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Published

2024-07-03

Issue

Vol. 7 (2024): Proceeding of The 7th International Conference on Business, Economics, Social Sciences, and Humanities (ICOBEST)

Section

Articles

How to Cite

Surtikanti, S., Anggadini , S. D., Saepudin , A., Hassan , H., Haidar, L. A., & Faadhilah, D. V. (2024). CONTRIBUTION OF INVESTIGATIVE AUDIT AND PROFESSIONAL SKEPTICISM TO FRAUD DETECTION IN STATE-OWNED PUBLIC INSURANCE SERVICES COMPANIES IN INDONESIA. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 7, 1156-1165. https://doi.org/10.34010/icobest.v7i.628