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All Journal Jurnal Akuntansi & Auditing Indonesia JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ACCOUNTABILITY INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Pendidikan dan Konseling Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian UNDIKMA Journal of Technopreneurship on Economics and Business Review (JTEBR) Manajemen dan Kewirausahaan Jurnal Bisnis, Ekonomi, dan Sains Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation in Management, Accounting and Business International Journal of Accounting & Finance in Asia Pasific Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Medika: Medika Indonesian Journal of Applied Accounting and Finance AKRUAL : Jurnal Akuntansi dan Keuangan`
Miryam Pingkan Lonto
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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A Conceptual Perspective of Internal Audit Effectiveness to Prevent Fraud Miryam Pingkan Lonto
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.v5i2.4781

Abstract

This study aims to synthesize relevant theoretical and empirical literature to develop a conceptual framework and propositions about the antecedents of the effectiveness of internal audits for fraud prevention. This study uses a literature review approach and uses institutional theory, organizational support theory, and quality theory to develop a conceptual framework and produce propositions that are theoretically justified and supported by previous research. Conceptual frameworks and propositions are provided on the antecedents of internal audit effectiveness and their possible relationship to audit quality and management support. This study combines the three theories to provide additional insight to identify the antecedents and effectiveness of internal auditing and generate a conceptual framework that did not exist before.
Co-Authors Aditya C. N. Pandowo Afifah Poernomo Cecilia Lelly Kewo Cia Selviana Sianipar Debora Prisilia Lengkong Essing, Anggriani Injilia Evani E. R. Songgubun Florence Olivia Moroki Frida Magda Sumual Gres Putri Yolanda Sipayung Hisky Ryan Kawulur Jaqueline E.M Tangkau Jenly Apriani Komaling Johny Manaroinsong Karongkong, Brigita Diani Kewo, Cecillia Lelly Lenny Leorina Evinita Linda A. O. Tanor Lovely Joharmansyah Pulukadang Ludiantri Lowimski Guratji Lumentah, Eunke Vion Meidy Santje Selvy Kantohe Meilani Marshanda Liow Miran, Michael Moningkey, Aprilia Feyang Nadia Resilia Mokoagow Nurul Faiyah O. Rengku, Jeffry Olivia Lalamentik Olviane Olke Sumampouw Poernomo, Afifah Pricilia Joice Pesak Princessa Anastasia Sumual Princessa Purba, Pebisitona Mesajaya Radita Rizal Mubarak Ramon Arthur Ferry Tumiwa Sarah Wuisang Sjeddie Watung Susanti Sa'ban Tala, Olifia Tala, Olivia Tano, Linda A. O Tesalonika Jeanned Pontoh Tinneke Evie Meggy Sumual Ulaan, Lucretia Monica Yosua Gary Pakasi