Study Of Detection Diamond Modelling In An Effort To Improve The Ability Of Government Auditors In The East Nusa Tenggara Region To Detect Findings Of Local Government Losses
Puteri Ayu Pratiwi-Rosdiana Mata-Simforyani Yeniti Ira

Departement of Accounting,Kupang State of Polytechnic
Kupang, Indonesia

Abstract

The purpose of this study was to determine the Detection Diamond model in an effort to improve the ability of East Nusa Tenggara Regional Government Auditors to detect findings of local government losses by including auditor performance and audit quality as moderating variables. The principle of objectivity determines the obligation for the Auditor to be straightforward, intellectually honest and free from conflicts of interest. As the Government Auditor, the Financial and Development Supervisory Agency of ENT Province in the first quarter of 2023 found the value of saving state and regional finances which shows the large number of findings of returns to the State treasury for expenditures that have been realized at 45.99%. The type of research is descriptive quantitative. Data type is primary data. The technique of taking purposive sampling technique with a total of 42 informants. The variables of this study are Objectivity, Regional Loss Detection, Audit Quality, and Auditor Performance. The data analysis technique is quantitative descriptive statistics. The stages used are validity and reliability tests, Goodness-of-fit structure model fit tests, and hypothesis testing. The results of the first hypothesis test state that the objectivity variable has no effect on the detection of regional loss findings through auditor performance and the results of the second hypothesis test show that objectivity through audit quality affects the detection of regional loss findings.

Keywords: Objectivity-Regional Loss Detection-Audit Quality-Auditor Performance-Fraud

Topic: Sustainable development