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All Journal Journal of Contemporary Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi
Efendi, Husnul Irfan
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Economics, Econometrics & Finance Social Sciences

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Organizational Culture, Internal Auditors, and Fraud Prevention with Internal Control and Good Corporate Governance as Intervening Efendi, Husnul Irfan; Sayekti, Yosefa; Irmadariyani, Ririn
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v14i1.1031

Abstract

A survey conducted out by the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter (2019) shows that the highest fraud cases in Indonesia are corruption. This type of research is explanatory research. The population in this study were all employees in the BLUD Puskesmas environment in Sumenep Regency. The sample selection used the Purposive Sampling method, totaling 210 respondents. The research results show that Organizational Culture has no effect on Fraud Prevention. The role of Internal Auditors influences Fraud Prevention. Organizational culture influences the effectiveness of internal control. The role of Internal Auditors influences the Effectiveness of Internal Control. Organizational culture influences the implementation of Good Corporate Governance. The role of Internal Auditors influences the Implementation of Good Corporate Governance. The effectiveness of Internal Control influences Fraud Prevention. Implementation of Good Corporate Governance influences Fraud Prevention. Organizational culture influences fraud prevention through the effectiveness of internal control. The role of Internal Auditors influences Fraud Prevention through the Effectiveness of Internal Control. Organizational culture influences fraud prevention through the implementation of good corporate governance. The role of Internal Auditors influences Fraud Prevention through the Implementation of Good Corporate Governance.
Performance improvement through internal control, experience and individual rank Wardayati, Siti Maria; Miqdad, Muhammad; Efendi, Husnul Irfan; Arisandy, Frisma Novela
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art4

Abstract

This research was conducted to see and assess the extent to wich employee performance can consistently maintain the quality of health centers that it provides. Moreover, it also aims to examine and analyze the effects of internal control, experience and individual rank factors on the employee performance using multiple regression analysis to test the hypothesis. This study uses simple random sampling method to obtain 37 respondents working at the Health Centers of Jember as the research samples. The data used are primary data obtained from the respondents directly through questioners. The results show that control activities and individual rank have significant effect on the employees performance, whereas control environment, risk assessment, information and communication, supervision, and experience do not significantly affect the employees performance at Health Centers of Jember. The implications of this research show that an increase in control activities and employees competence will improve the performance of the Health Center.
Co-Authors Arisandy, Frisma Novela Muhammad Miqdad Ririn Irmadariyani Siti Maria Wardayati Yosefa Sayekti