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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Nabila Maharani Safitri
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Economics, Econometrics & Finance

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The Determinants of Fraud Prevention in Government Agencies Nabila Maharani Safitri; Erry Andhaniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.11097

Abstract

The purpose of this study is to examine the influence of the whistleblowing system, internal control, apparatus competence, and auditor ethics on fraud prevention in government agencies. A quantitative method is used in this study as a research approach. Meanwhile, the object of research is the auditor of BPKP (Financial and Development Supervisory Agency) Representative of East Java with the sample in this study totaled 112 internal auditors. This study uses the type of primary data in the form of a questionnaire by Google Forms given to the auditors. The data analysis used PLS-SEM with SmartPLS software version 4 as the analysis tool. The study’s results show that the whistle-blowing system and auditor ethics positively and significantly influence fraud prevention in government agencies, while internal control and apparatus competence do not significantly influence fraud prevention in government agencies.
Co-Authors Erry Andhaniwati