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Journal : Asia Pacific Fraud Journal

Effectiveness of the Internal Control System Against Fraud Tendencies Meta-Analysis Study Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti; Iswahyudi, Anggi Pradhita
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.308

Abstract

The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud
Co-Authors Abdul Kholiq Ahmad Wahyudin Ali Haidar Amin Tohari Anas, Zulviar Arisang, Irdianty Asrofik, Asrofik Astutik, Aprilia Nur Ayu Paramitha, Dyah Badrus Zaman Bambang Haryadi Citra Lutfia CM, Taqyuddin ibnu syafi'i Devanty, Pipit Ritma Dewi Chamidah Diah Nurdiwaty Dian Kusumaningtyas, Dian Erwin Mahrus Gunawan, Hamzah Hasanah, Sarmiatul Hasyb, Muh Thahihal Jahidul Hermansyah Hermansyah Huda, Koirul Ibrahim, Faisal Mahmoud Adam Indra Suwanto, Indra Irawati, Rika Jepri Iswahyudi, Anggi Pradhita Jayanti, Bella Dwi Joko Suryanto Khirdany, Elvin Nury Krifiahurrohamah, Tyas Karmaylia Laili Agustin, Maya Larasati, Adelya Dwi Liana, Wahyu Linawati Linawati M. Fariz Fadillah Mardianto Mahu, Jeryandy Putra Malik, Arif Jamaludin Mamluatul Hasanah Mashudi Mashudi Maulana, Arifin Maulida, Oktavianti Mawarda, Mawarda Mubarok, M. Rizky Murdiono Murdiono, Murdiono Nida Husnia Ramadhani Nizarul Alim, Mohammad Nur Hasaniyah Nurhadi Nurhidayah, Alifah Paga`, Bertha Ollin Parjiyana Parjiyana, Parjiyana Prasetya, Lambang Prima, Yogas Andi Puji Astuti Puspita, Erna Ratih Kumalasari Niswatin Rinda Eka Mulyani Riska Putri Rosydah, Amelia Azza Saat, Abdus Samsul Bachri, Samsul Saputra, Riski Janu Sari, Devi Rafika Setyowati, Marshela Dewi SIGIT PUJI WINARKO Siti Musyarofah Sofiyanto, Sofiyanto Solikah, Mar’atus Sri Wahyuni Sugeng Sugeng Suhardi Suhardi Suyudi, Chevy Ning Syaiful Mustofa Tony Yulianto Uril Bahruddin, Uril Widiawati, Hestin Sri Wijaya, Mendra Yandri Radhi Anadi Yudistira, Ira Yusuf, Marwah ZAHRAH, FATIMATUZ Zulviar Anas