The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations)

Rozmita Dewi YR, Irfan Ariandi

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.

Keywords


internal control; anti-fraud awareness; fraud prevention and procurement

Full Text:

PDF

References


Albrecht, W. Steve, Chad O Albrecht, Conan C Albrecht and Mark F Zimbelman. 2012. “Fraud Examination 4th Edition”. South Western – CENGAGE Learning.

American Institute of Certified Public Accountant (AICPA). 2002. “Statement on Auditing Standards No.99, Consideration of Frauds in a Financial Statement Audit. Management Anti Fraud Programs and Controls”. AICPA, Inc. New York.

Arens, Alvin A, Randal J. Elder and Mark S. Beasley. 2012. Auditing and Assurance Service; An Integrated Approach. 14th Edition. Pearson Prentice Hall: New Jersey.

ASEAN Secretariat. 2008. “ASEAN Economic Community (AEC) Blueprint”. Jakarta.

ASEAN Secretariat. 2008. ”The ASEAN Charter”. Jakarta.

_. “ASEAN Secretariat”.Diambil dari www.asean.org pada bulan Oktober 2015.

Association of Certified Fraud Examiner (ACFE). 2007. “Fraud Casebook “Lesson from the Bad Side of Business”. John Wiley & Sons, Inc. USA

ACFE. 2011. “Fraud Examiner Manual”. ACFE. USA

Badan Pengawasan Keuangan dan Pembangunan (BPKP). 2008. “Etika dalam Fraud Audit”. Jakarta.

Badan Pengawasan Keuangan dan Pembangunan (BPKP). 2008. “Fraud Auditing”. Edisi Kelima. Jakarta.

Committee of Sponsoring Organizations of Teadway Commission (COSO). 2013. “Internal Control-Integrated Framework”. Diunduh pada tanggal 9 Oktober 2015 dari www.coso.org/IC.htm.

_. “Etika dan Kewaspadaan atas Fraud”.Diambil dari www.bpkp.go.id pada bulan Oktober 2015.

Dridi, Mohamed. 2014. “Corruption and Education: Empirical Evidence”. International Journal of Economic and Financial Issues Vol. 4 No. 3 University of Sousse. Tunisia.

Ghozali, Imam. 2013. “Aplikasi Analisis Multivariate dengan Program SPSS 21”. Edisi ketujuh. Badan Penerbit Universitas Diponegoro. Semarang

Gusnardi. 2008. “Pengaruh Peran Komite Audit, Internal Control dan Internal Audit dalam Pelaksanaan Good Corporate Governance dan Pencegahan Fraud”. Disertasi Program Pasca Sarjana Universitas Padjajaran. Bandung.

Gujarati, D. 2003. “Basic Econometrics”. Mc-Grawhill. New York.

Dewi, Gusti Ayu Ketut Rencana Sari. 2014. “Pengaruh Moralitas Individu dan Pengendalian Internal pada Kecurangan Akuntansi”. Tesis. Program Pascasarjana Universitas Udayana, Bali.

Hermiyetti, 2010. “Penerapan Pengendalian Internal Terhadap Pencegahan Kecurangan Pengadaan Barang”. Jurnal Akuntansi dan Auditing Indonesia (JAAI) Vol. 14 No. 2, 2010 STEKPI. Jakarta.

Jeffry, Chris. 2008. “Internal Control at Private Companies and Non Profits”. The CPA Journal.

Kummer, Tyge.F, Kishore Singh and Peter Best. 2015. “The Effectiveness of Fraud Detection Instrument in Not-for-Profit Organizations”. Managerial Auditing Journal Vol. 30 No. 4/5 Departmen of Accounting, Finance dan Economics, Griffith University. Australia.

Lembaga Sertifikasi Profesi Auditor Forensik. 2014.“Audit Forensik dan Pemberian Keterangan Ahli”. LSPAF. Jakarta.

Lembaga Pengembangan Auditor Internal. 2014. “Forensic Accounting and Investigation Audit”. LPAI Workshop. Jakarta

Mappanyuki, Ratna, Hari Setyawati dan Muti’ah. 2012. “Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang dan Implikasinya Pada Kinerja Keuangan (Studi Pada Rumah Sakit Pemerintah dan Swasta Jakarta)”. Komunikasi Ilmiah Akuntansi dan Perpajakan (Profita) Universitas Mercu Buana. Jakarta.

Puspasari, Novita dan Eko Suwardi. 2012. “Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi (Studi Eksperimen Pada Konteks Pemerintah Daerah”. Jurnal Akuntansi Universitas Gadjah Mada. Yogyakarta.

Oktaviani, Wyana, Hendra Gunawan dan Harlianto Utomo. 2015. “Pengaruh Pengendalian Internal dalam Pencegahan Fraud terhadap Kinerja Keuangan (Studi kasus pada BUMN dalam Bidang Industri dan Jasa Asuransi Di Kota Bandung dan Bandung Barat, Jawa Barat)”. Prosiding Penelitian SpeSIA Universitas Islam Bandung. Bandung

Prawira, Made Darma, Nyoman Trisna Herawati dan Nyoman Ari Surya Darmawan. 2014. “Pengaruh Moralitas Individu, Asimetri Informasi dan Efektivitas Pengendalian Internal terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada BUMD Kabupaten Buleleng)”. Jurnal Akuntansi Universitas Pendidikan Ganesha. Bali.

Rozmita Dewi Yuniarti dan Apandi, R. Nelly Nur. 2012. “Gejala Fraud dan Peran Auditor Internal dalam Pendeteksian Fraud di Lingkungan Perguruan Tinggi”. Simposium Nasional Akuntansi (SNA) 15 Banjarmasin.

Sekaran, Uma. (2011). “Research Method for Business: A Skill Building Approach”. John Wiley & Sons Inc. New York

Singleton, Tommie, Aaron Singleton, Jack Bologna and Robert Lindquist. 2010. “Fraud Auditing and Forensic Accounting”. 4th Edition. John Wiley & Sons, Inc. New Jersey. USA.

Suprajadi, Lusy. 2009. “Teori Kecurangan, Fraud Awareness, dan Metodologi untuk Mendeteksi Kecurangan Pelaporan Keuangan”. Jurnal Bina Ekonomi Vol. 12 No.2 Fakultas Ekonomi Universitas Katolik Parahyangan. Bandung.

The Association of Certified Fraud Examiners. 2013. “Fraud Examiners Manual”. USA.

The Institute of Internal Auditors. 2013. “CIA Learning System”. IIA. USA.

Tuanakotta. Theodorus. M. 2012. “Akuntansi Forensik dan Audit Investigatif”. Lembaga Penerbit FE UI. Jakarta.




DOI: http://dx.doi.org/10.14414/jebav.v20i1.751

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2017 Journal of Economics, Business & Accountancy Ventura



Abstracting & Indexing

 

Hasil gambar untuk ccbyncsa

Copyright @ 2010 Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)