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Journal : Jurnal Proaksi

DETERMINAN PENCEGAHAN FRAUD DIMEDIASI OLEH AUDITOR INTERNAL APIP Adinda Priski Dhea Asiyanti; Ihyaul Ulum; Agung Prasetyo Nugroho Wicaksono
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.5078

Abstract

In Indonesia, fraud is better known as corruption. Law Number 20 of 2001 explains that corruption is an action that harms the common interest or the wider community for the benefit of personal interests and/or certain groups. Fraud is usually triggered by a weak control system and lack of supervision in financial management. Problems regarding fraud have been found in the remaining facilitator recruitment funds, as well as accountability for financial reporting of village funds. Sampling in this study used a type of sampling, namely probability sampling with a simple random sampling technique and using the Slovin formula in determining the sample size. The data analysis technique used is SEM PLS (Partial Least Squares) data analysis using Smart PLS 3.0 software. From the results of this research, accountability has no effect on fraud prevention, while village apparatus competency and APIP internal audit supervision have a positive and significant effect on fraud prevention .
Co-Authors A. Syaiful Hidayat Anwar Adi Prasetyo Adinda Priski Dhea Asiyanti Afifah Novita Hardiani Agus Purwanto AGUS PURWANTO Ahmad Juanda Ahmad Waluya Jati Ahmad Waluyo Jati Amdini, Ismi’ Nor Andi Tenrisumpala Anggrian Faulina Permatasari Anwar, A. Syaiful Hidayat Arianiestasya, Rifzita Vinda Aviani Widyastuti Aziza, Nabila Nurul Cahyo Indra Dharmawan Cahyo Utomo Cahyo Utomo, Cahyo Daniel Syam Desti Aulia Dhaniel Syam Dinda Dwiyanti Dwi Irawan Endah Lailatul Mu'arofah Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Faris Afrizal Ferdiansyah, Asrori Gina Harventy Hafiez Sofyani Hafiez Sofyani Hardiani, Afifah Novita Hardianto, Jalasena Putra Harisnawati, Riska Ifa Farhatin Hasbiyalloh Ike Arisanti Imam Ghozali Ismi’ Nor Amdini Jalasena Putra Hardianto Juliati, Ratih Krismaya, Sinta L., Sri Wahjuni Lilik Intan Herawati Luqman Hakim Malinda Malik Mohamed, Nafsiah Mu'arofah, Endah Lailatul Mudrifah, Mudrifah Nafsiah Mohamed Novitasari Agus Saputri Nurhayati, Septiana Pratiwi Fitri Wijayanti Putri, Ria Triananda Rafida Az-Zahra Ria Triananda Putri Rifzita Vinda Arianiestasya Rini Suharyani Riska Harisnawati Saaul Mufidah, Ikhdazahrotunni Sahuri, Novia Salahudin Salahudin Salim, Tri Fajar Agus Samara, Emil Setu Setyawan Seva Eka Cahyani Siti Zubaidah Siti Zubaidah Solly Aryza Sri Wahjuni L. Syam, Daniel Tasyahadul Fadlatil Laili Tia Melya Sari, Tia Melya Tri Wahyu Oktavendi Uswatun Hasanah Wahyu Oktavendi, Tri Wahyudi Wahyudi Wahyudi Wicaksono, Agung Prasetyo Nugroho Yolanda Yolanda Yolanda Yolanda, Yolanda Yudi Kurniawan Yudi Kurniawan