The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations)
Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2017, Vol 20, Issue 1
Abstract
The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and anti-fraud awareness as independent variable, while fraud prevention as the dependent variable. In addition, it also used a convenience sampling for collecting the data. The sample of the data was taken using questionnaires which were distributed to Indonesian Staff who had been involved or they had participated in the procurement process. The total number of the sample was 58 respondents. Furthermore, the data were analyzed by means of multiple regressions. The results showed that internal control and anti-fraud awareness have significant effects on fraud prevention. It indicates that the action of doing fraud can be prevented by establishing a good internal control and increasing anti-fraud awareness to all parties in the organization.
Authors and Affiliations
Rozmita Dewi YR
Keywords
Related Articles
- EP ID EP469133
- DOI 10.14414/jebav.v20i1.751
- Views 91
- Downloads 0
Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia
The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the tot...
Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia
This study aims to determine and obtain empirical evidences regarding the effect of deposits, product asset management, and rate of inflation on profit distribution management at Sharia Commercial Banks in Indonesia duri...
Human capital development strategy on go-public manufacturing companies in Indonesia
This study analyzes the development of human capital strategy in go-public manufactur-ing companies, examining the several effects of variables, and also the effect of interven-ing variables on the development of human c...
Analysis of donors trust and relationship commitment in lembaga amil zakat in Indonesia
The purpose of this study is to investigate the role of donors trust and relationship commitment in a non-profit organization. This study used a survey method and takes individual donors of Lembaga Amil Zakat as the rese...
Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions
This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates. This study is using 322 firm-year data of firms listed at Indones...