The Effect Of Internal Auditors, Fraud Detection On The Quality Of Financial Statements In Strategic Industrial Soes

Abstract

In this study, using the Internal Auditor variable (X1) and the Fraud Detection variable (X2) and the quality of the financial statements in the implementation of internal audits and carrying out their duties and functions with the presence of an auditor's attitude can detect the presence of these attitudes to minimize the existence of Praud. This study aims to determine the effect of internal auditors and proud research on the quality of financial reports in strategic industrial SOEs. The research method used is descriptive analysis with a survey approach and non-probability sample techniques of respondents to strategic industrial SOEs in transferring the required data. Based on the research results, there is a strong relationship between variables.