THE INFLUENCE OF ETHICS AND AUDITOR BEHAVIOR ON FRAUD PREVENTION AT THE BANTAENG DISTRICT INSPECTORATE

Authors

  • Nur Arini Susanti Akuntansi, Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
  • Gunawan Gunawan Manajemen, PPs Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
  • Aulia Afrianti Akuntansi, Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

DOI:

https://doi.org/10.61912/jeinsa.v3i2.150

Keywords:

Ethics, Behavior, Fraud Prevention

Abstract

The purpose of this study is to determine how influential the Auditor's Ethics and Behavior are to Fraud Prevention in the Bantaeng Regency Inspectorate. The research design used a quantitative research approach to examine the ethics and behavior of an individual in a group with a multiple regression analysis method with the help of the SPSS 25 application. In sampling, all populations were sampled as many as 38 people. The findings of this study indicate 1) auditor ethics do not affect fraud prevention in the Bantaeng Regency Inspectorate, 2) auditor behavior has a positive and significant effect on fraud prevention in the Bantaeng Regency Inspectorate 3) auditor ethics and auditor behavior simultaneously have a positive and significant effect on fraud prevention in the Bantaeng Regency Inspectorate

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Published

2024-12-30

How to Cite

Susanti, N. A. ., Gunawan , G. ., & Afrianti, A. . (2024). THE INFLUENCE OF ETHICS AND AUDITOR BEHAVIOR ON FRAUD PREVENTION AT THE BANTAENG DISTRICT INSPECTORATE. Jurnal Ekonomi Ichsan Sidenreng Rappang, 3(2), 326–335. https://doi.org/10.61912/jeinsa.v3i2.150

Issue

Vol. 3 No. 2 (2024): December, Hal 321-389

Section

Articles

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