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ZAINUL ARIFIN
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Analysis of the Commitment of Organizations and Government Internal Control Systems to Fraud Prevention in the Government Sector Zainul Arifin; Fathurrahman Fathurrahman
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5545

Abstract

The purpose of this study was to analyze and examine the effect of organizational commitment and the government's internal control system on fraud prevention in the government sector. In this study, the respondents were the Auditors of the Supreme Audit Agency (BPK) of the Republic of Indonesia. Sampling was done by using the sampling method, with the number of samples collected as many as 148 respondents. The type of data used in this research is primary data. The data collection method in this study used a questionnaire distributed via google form. The results of the research and analysis state that organizational commitment and the government's internal control system have a significant effect on fraud prevention in the government sector, especially in the Supreme Audit Agency (BPK) of the Republic of Indonesia. The data analysis technique used in this research is the application of the Partial Least Square model estimation application with the smartPLS statistical software version 3.3.6 for Windows 64-bit.
Co-Authors . Suhardono . Suharyono . Sunarti . Wilopo A.A Ngurah Dianta Esa Negara Ach. Zulfikar Chaidir ACHMAD FAUZI Achmad Fauzi DH Achmad Suhandi Aditya Satriawan Agita Kristian Yudhanto Agus Zaenul Fitri Ahmad Hafidz Lubis Ahmad Ihwanul Muttaqin Ahmad Munir Saifulloh Ahmad Muzakki Afandi Ahmad Trijatmiko Ainul Rofiqo Akhmad Saifullah Azzamzuri Aldino Satria Graha Alfian Adi Permana Anggun Himawan Aniesa Samira Bafadhal Ardhi, Nusantara Fathonisyam Putra Ardhini Karin Wardani Ari Eko Wardoyo Arifa Mistiani Ariffah Nargis Tasliyah Ario Prakoso Aswitha D. Boediarso As’alul Maghfiroh Ayu Devi Hanifah Azzadina Raiza Azzudy, Muhammad Saifuddin Bayu Angga Aryo Kuncoro Bayu Bajra Bayu Rudiyanto Berly Wijayanti Burhani Maulana Suprayogi Dahlan Fanani Darayani Ernoputri Desriliwa Ade Mela Dessy Irma Dianita Dheva Novianda Saputri Dimas Hendika Wibowo Dorina Siregar Edy Yulianto Eka Intan Kumala Putri Elya Wulan Pratiwi Eva Maghfiroh Fadhil Mochammed Rafiz Faradila Aini Faridatus Sholiha Fathurrahman Fathurrahman Febe Yustina Setyningrum Feisal Abidin Fijar Fouratama Firman Kurniawan Frenda Arif Ernando Putra Giardo Permadi Putra Ginanjar Abdurrahman Gunawan Syahputra Wijaya Habib Syaiful Jani Haidar Idris Hanis Adira Lubis Haritsya Khulud Harnen Sulistio Heidi Sahertiah Herningtyas Ardhirahman Sampurno Ihya Ulumudin Ika Firdianingsih Ike Venessa Ilmiyah Inggang Perwangsa Nuralam Intan Mazidah Permatasari Irawan, Dudi Irma Zaitun Irsan Irwansyah Nasution Ismi Lailatul Maulida Isnaini Azizah Izzati Muhimmah Kadarisman Hidayat Kddour Geuttaoui Bedra Kuncoro Aprilia Hikmawati Kusuma Ratnawati Kusuma, Ketut Chandra Adinata Layyinatul Afidah Leli Rosiyana Linggar Eka Setyanto Lukman Azis Lutfi Ardiansyah M Iqbal Choirullah M. Kholid Mawardi M. Randhy Martadinata Made Agus Dharmadi MAFTUH AJMAIN Mamik Ratnawati Marli Mas Aga Haris Irzandy Mikyal Mahdi Rahman Milatul Khoyimah Mochammad Andryansyah Mochammad Juhairi Mohamad Mahsun Mohammad Khoirul Anam Muh Zulkifli Muhammad Abdul Halim Sidiq Muhammad Abrori Muhammad Ikhsan Ramadhan Muhammad Irwanti Muhammad Masyhuri Muhammad Riduansyah Muhammad Syahri Ramadhan Muhammad Zilal Hamzah Muharom, Lutfi Ali Mukhammad Kholid Mawardi Nandya Ayu Putri Nasharuddin Mas Nieke Nurdiyanty Winanda Nirakatriena Pravitaswari Nisa Alfilasari Nur Muslimah Nurhafid Ishari Nurul Fajriah Wati Nurul Handana Oktavianto, Hardian Parell Tua Halomoan Simanjuntak Prama Baswara Widigjaya Pramuja, Alvin Dian Prayoga Saputra Puthud Wijanarko Putra Firman Jayawijaya Putranda Miftahul Amanata Putri Meliana Sugianto Rahayu Sri Utami Rahman Adi Wijaya Rahman, Miftahur Rama Wahyudi Rindy Regar Robby Nur Akbar Rumiah Siregar Saiful Bakhri Sanjayawati, Hilda SATRIYAS ILYAS Shobirin Noer Sofian Natanial Suci Ramadhanti Febriani Suhud Kharisma Suleha Lubis Sulistyo, Henny Wahyu Sunarsih, Aci Sunarti Sunarti Survival Suwari Syamsul Arifin Syamsul Arifin Syuhud Taralan Tambunan Torkis Lubis Umar Faruq Usnun Nasichah Kurniawati Wahid Mahmud Widya Kusuma Wardhani Wijaya, Guruh Wilopo Wilopo Wilopo Wilopo Yongki Perdana Putra Yuana Susmiati Yurinaldi Yurinaldi Zahruddin Zahruddin, Zahruddin