Pengendalian Internal, Budaya Organisasi, dan Audit Internal terhadap Fraud di Pemerintah

  • Natasya Agustine Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Endah Susilowati Universitas Pembangunan Nasional “Veteran” Jawa Timur

Abstract

This study aims to test and prove the impact of internal control, organizational culture, and internal audit on fraud in the Sidoarjo district government. The research method used is quantitative method, the data used is primary data. Data collection method in the form of a questionnaire. The population in this study were 26 agencies and offices in Sidoarjo district. The sample in this study used a simple random sampling technique using the slovin formula so that a sample of 96 was obtained. The processing method used was multiple linear regression. The results showed that the internal control variables showed sig. of 0.009 which means <0.05; b) organizational culture variable shows sig. of 0.001 which means <0.05; c) the internal audit variable shows sig. of 0.000 which means <0.05. In conclusion, internal control, organizational culture, and internal audit contribute to reducing fraud. The biggest impact is internal audit, the better the internal audit is carried out, the lower the fraud will be.

 

Keywords: Internal Audit, Organizational Culture, Fraud, Internal Control

References

AAIPI. (2013). Standar Audit Intern Pemerintah Indonesia Free Powerpoint Templates. https://ppid.beraukab.go.id/dinas/get_file/38

Aryanti, R. R. (2020). Pengaruh Audit Internal Dan Efektivitas Pengendalian Internal Terhadap Deteksi Kecurangan (Fraud) (Pada Kantor Pdam Tegal). Skripsi. Universitas Pancasakti Tegal,Tegal

Association Of Certified Fraud Examiners (ACFE). (2020). Report to the Nations 2020 Global Study on Occupational Fraud and Abuse. https://legacy.acfe.com/report-to-the-nations/2020/

Dewi, Y. T. T. M., & Muslimin, M. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan (Fraud) Pada Sektor Pemerintahan. Jurnal Proaksi, 8(2), 596–610. https://e-journal.umc.ac.id/index.php/JPK/article/view/2201

Indrapraja, M. H. D., Agusti, R. & Mella, N. F. M. (2020). Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Kompetensi dan Religiusitas terhadap Kecurangan (Fraud) Aparatur Sipil Negara. Jurnal Kajian Akuntansi dan Bisnis Terkini, 1(1), 131–148. https://doi.org/10.31258/jc.2.2.166-183

Rahayu, Y. D., Kartikasari, E. D., & Ani, H. N. (2020). Pengaruh Audit Internal, Pengendalian Internal, dan Moralitas terhadap Pencegahan Fraud. Melati Jurnal, 34(1), 287–293. https://ejournal.ahmaddahlan.ac.id/index.php/melatistiekhad/article/view/38

Rahmaidha, R. (2017). Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Kepuasan Kerja terhadap Kecurangan Akuntansi (Studi pada SKPD di Kota Magelang). Skripsi. Universitas Negeri Yogyakarta, Yogyakarta

Rodiah, S., Ardianni, I., & Herlina, A. (2019). Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Manajemen dan Budaya Organisasi terhadap Kecurangan Akuntansi. Jurnal Akuntansi & Ekonomika, 9(1), 1–11. https://ejurnal.umri.ac.id/index.php/jae/article/view/1342

Siregar, M. I., & Hamdani, M. (2018). Pengaruh Kesesuaian Kompensasi, Keefektifan Sistem Pengendalian Internal, Budaya Organisasi, dan Kompensasi terhadap Fraud (Studi pada Satuan Kerja Vertikal Kementerian Keuangan Provinsi Lampung). Jurnal Ekonomi Global Masa Kini Mandiri, 9(1), 30-37. http://dx.doi.org/10.36982/jiegmk.v9i1.445

Tuanakotta, T. M. (2014). Akuntansi Forensik dan Audit Investigatif. Jakarta: Penerbit Salemba Empat
Published
2022-12-31
How to Cite
Agustine, N., & Susilowati, E. (2022). Pengendalian Internal, Budaya Organisasi, dan Audit Internal terhadap Fraud di Pemerintah. Journal of Management and Bussines (JOMB), 4(2), 1558-1566. https://doi.org/https://doi.org/10.31539/jomb.v4i2.4765
Abstract viewed = 0 times
pdf downloaded = 0 times