Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi)

Herawati, Netty and Hernando, Riski (2020) Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi). SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 4 (2). pp. 103-118. ISSN p-ISSN: 2581-2904, e-ISSN: 2581-2912

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Abstract

Abstract: This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention. Keywords: Fraud, Good Corporate Governance, and Internal Control.

Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	Hernando
Date Deposited:	22 Mar 2021 18:52
Last Modified:	22 Mar 2021 18:52
URI:	https://repository.unja.ac.id/id/eprint/17838

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