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Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pen Cegahan Fraud

Author

Listed:
  • Rusman Soleman

    (Fakultas Ekonomi, Universitas Khairun Ternate)

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh pengendalian internal dan good corporate governance terhadap pencegahan fraud. Terdapat 72 SKPD Pemerintah Daerah Provinsi Maluku Utara yang dijadikan unit penelitian dan sampel yang dijadikan sebagai responden adalah sebanyak 144 orang dengan menggunakan purposive non random sampling. Data diperoleh dari hasil wawancara dengan menggunakan kuesioner. Analisis faktor konfirmatori menunjukan indikator X1, X2, dan Y memiliki validitas dan reliabilitas yang baik. Hasil penelitian ini menunjukkan: 1) Pengendalian internal berpengaruh positif terhadap pencegahan fraud; 2) Pengendalian internal berpengaruh positif terhadap Good Corporate Governance, dan 3) Good Corporate Governance berpengaruh positif terhadap pencegahan fraud. Karena itu, penelitian ini mengusulkan kepada Pemerintah Provinsi Maluku Utara di seluruh Kabupaten/kota mendesain sistem pengendalian internal secara komprehensip agar dapat mencegah terjadinya fraud, dan pimpinan harus menetapkan prioritas, mengkoordinasikan strategi dan mengkomunikasikannya ke seluruh manajemen dan staf.

Suggested Citation

  • Rusman Soleman, 2013. "Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pen Cegahan Fraud," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(1), pages 57-74, Juni.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:2:p:57-74
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss1.art5
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    Citations

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    Cited by:

    1. Puji Rahayu Setyaningsih & Nengzih Nengzih, 2020. "Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 316-328, July.
    2. Dian Nustanti Ndaomanu & Yefta Andi Kus Noegroho, 2022. "The Application of Governance and Internal Government Controlling System on the Local Government Performance," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 139-155.

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