Pratama, Nicholas Danendra (2026) Peran Kualitas Audit Dalam Memediasi Pengaruh Kompetensi dan Independensi Auditor Terhadap Pencegahan Fraud (Studi Kasus di Bank Mandiri Taspen Jawa Timur). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of auditor competence and auditor independence on fraud prevention, with audit quality as a mediating variable, among internal auditors at Bank Mandiri Taspen’s East Java region. The study employs a quantitative approach using a survey method, in which questionnaires were distributed to 34 internal auditors using census sampling. Data analysis was conducted using Structural Equation Modeling—Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4. The results indicate that auditor competence does not have a significant effect on fraud prevention but has a positive and significant effect on audit quality. Auditor independence has a positive and significant effect on both audit quality and fraud prevention. Audit quality also has a positive and significant effect on fraud prevention. In the mediation test, audit quality was unable to mediate the effect of auditor competence on fraud prevention but was able to mediate the effect of auditor independence on fraud prevention. These findings indicate that auditor independence plays a more dominant role than auditor competence in enhancing the effectiveness of fraud prevention. This study is expected to serve as a reference for companies in strengthening auditor independence and improving audit quality as part of their efforts to support fraud prevention.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | nicholas pratama | ||||||||
| Date Deposited: | 08 Jul 2026 04:08 | ||||||||
| Last Modified: | 08 Jul 2026 04:37 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54850 |
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