The Effect of Interpersonal Skills and Technical Skills on The Effectiveness of Audit Report Survey at PT. Bank Neo Commerce Indonesia
DOI:
https://doi.org/10.59889/ijembis.v5i3.481Keywords:
Interpersonal Skills, Technical Skills, Financial Audits, Bank NeocommerceAbstract
This research aims to analyze the influence of interpersonal skills and technical skills on the effectiveness of financial report audits at PT. Neocommerce Bank in Jakarta. Methodology This research uses a quantitative descriptive approach because researchers use survey data collection methods and direct interviews with the PT company. Neocommerce Bank. This research is classified as quantitative descriptive research, namely testing the relationship between the influence of interpersonal skill and technical skill variables on the effectiveness of financial report audits. The research sample was conducted for the internal audit of the company PT. Jakarta Neocommerce Bank. With a sample size of 58 employees. The research hypothesis was processed with the help of SPSS 25 software. The research results show that interpersonal skills have a significant effect on the effectiveness of financial report audits. Technical skills have a significant positive effect on the effectiveness of financial report audits. The R Square Test results show that the variables are able to contribute to the effectiveness of financial report audits at Bank Neocommerce
Downloads
References
DiNapoli, Thomas. P. (2008). Red Flags for Fraud. State of New York Office of the State Comptroller
Fullerton, Rosemary. R, Cindy Durtschi. (2005). The Effect of Professional Skepticism On The Fraud Detection Skills of Internal Auditors. Journal of School of Accountancy, Utah State University
Ghozali, Imam. (2020). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang:Badan Penerbit Universitas Diponegoro
Nasution, Hafifah dan Fitriany. (2012). Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian Terhadap Skeptisme Profesional Dan Kemampuan Auditor Dalam Mendeteksi Kecurangan. Skripsi.
Nesia, Reno Rika. (2011). Pengaruh Kompetisi Atas Audit Fee, Waktu, Pengalaman Dan Relasi Hubungan Terhadap Pendeteksian Kecurangan (Fraud) Laporan Keuangan. Jurnal Akuntansi. Universitas Andalas
Peraturan Badan Pemeriksa Keuangan Republik Indonesia. (2007). Standar Pemeriksaan Keuangan Negara. Jakarta
Pertiwi, Eka Putri. (2010). Analisis Pengaruh Komponen Keahlian Internal Auditor Terhadap Pendeteksiann dan Pencegahan Kecurangan (Fraud) di Inspektorat Jenderal Kementrian Perdagangan Republik Indonesia. Skripsi. Universitas Islam Negeri Syarif Hidayatullah
Sugiyono. (2022). Metode Penelitian Bisnis. Bandung:Alfabeta
Tommi W. Singleton, Aaron J. Singleton, G. Jack Bologna, Robert J. Lindquist. (2006). Fraud Auditing and Forensic Accounting. Third Edition, John Wiley & Sons, Inc
Tuannakota, Theodorus M. (2012). Akuntansi Forensik dan Audit Investigatif. Edisi 2. Jakarta:Salemba Empat
Tuannakota, Theodorus M. (2011). Berpikir Kritis dalam Auditing. Jakarta:Salemba Empat
Tugiman, Hiro. (2006). Standar Profesional Audit Internal. Cetakan ke 9. Yogyakarta: Kanisius.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Asyari, Padri Achyarsyah, Heny Suryanti, Deni Hidayatullah

This work is licensed under a Creative Commons Attribution 4.0 International License.