Jurnal Riset Akuntansi Kontemporer
Vol 17 No 1 (2025): April Edition

THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION AND HUMAN RESOURCE COMPETENCE ON FRAUD PREVENTION

Zeyn, Elvira (Unknown)
Farhah Fadhilah Yunus, Farhah Fadhilah Yunus (Unknown)



Article Info

Publish Date
25 Apr 2025

Abstract

Fraud prevention in Bandung’s local government agencies remains challenging despite the implementation of good governance. Ongoing fraud cases suggest weak oversight. Although human resource competence supports effective governance, its role in fraud prevention remains insufficiently studied. This study aims at examining the influence of good governance implementation and human resource competency on fraud prevention in the OPD of Bandung City. Using a quantitative approach, the research evaluated how these factors contributed to creating a transparent, accountable, and fraud-free work environment while identifying other relevant influencing variables. The study’s findings indicated that the implementation of good governance and human resource competence played a crucial role in preventing fraud.

Copyrights © 2025






Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...