MENINGKATKAN KEMAMPUAN MENDETEKSI KECURANGAN: PERAN KEYAKINAN DIRI AUDITOR DAN HEURISTIK DI KALANGAN AUDITOR INTERNAL

Abstract

This study aims to examine the influence of auditor self-efficacy and heuristics on fraud detection ability among internal auditors at universities in Pekanbaru. This study employs a quantitative approach, with primary data collected from 33 respondents through a questionnaire distributed to internal auditors who are members of the Internal Audit Unit (SPI) at universities in Pekanbaru. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4.1.1.6 software. The results indicate that Auditor Self-Efficacy has a positive and significant effect on Fraud Detection Ability. Additionally, Heuristics also have a positive and significant effect on Fraud Detection Ability. This study is limited to universities in the city of Pekanbaru that already have an Internal Audit Unit (SPI), and the sample size is relatively small due to the limited number of internal auditors. It is recommended that further research be conducted to expand the geographical and sectoral scope of the study and to include other relevant variables in order to obtain more comprehensive results regarding Fraud Detection Ability. These findings confirm that strengthening internal auditors’ self-efficacy through tiered training, professional certification, and mentoring as well as the application of heuristics balanced with professional skepticism, needs to be continuously encouraged to enhance internal auditors’ ability to detect fraud. This study contributes to the literature by developing a research model with a distinct structural framework that focuses on internal auditors’ ability to detect fraud in the Indonesian higher education setting.