Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah

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Title Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province
 
Creator Herawaty, Netty
Haryadi, Haryadi
Arum, Enggar Diah Puspa
Rahayu, Sri
 
Subject Fraud
Government
Internal auditors
 
Description This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis.  The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation.
 
Publisher Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
 
Date 2021-08-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://online-journal.unja.ac.id/JES/article/view/11378
10.22437/ppd.v9i3.11378
 
Source Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; Vol. 9 No. 3 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; 279 - 288
2355-8520
2338-4603
 
Language eng
 
Relation http://online-journal.unja.ac.id/JES/article/view/11378/11742
 
Rights Copyright (c) 2021 Netty Herawaty, Haryadi Haryadi, Enggar Diah Puspa Arum, Sri Rahayu
https://creativecommons.org/licenses/by/4.0
 

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