International Journal of Business and Applied Economics (IJBAE)
Vol. 2 No. 5 (2023): September 2023

The Effect of Organizational Culture, the Role of Internal Auditor and Auditor Integrity on Fraud Prevention

Falih Zaki Sudharma (University of Hasanuddin)
Haliah (University of Hasanuddin)
Nirwana (University of Hasanuddin)



Article Info

Publish Date
30 Sep 2023

Abstract

This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents.  The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.

Copyrights © 2023






Journal Info

Abbrev

ijbae

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...