Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province
This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners i...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Master Program in Economics, Graduate Program of Universitas Jambi
2021-08-01
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| Series: | Jurnal Perspektif Pembiayaan dan Pembangunan Daerah |
| Subjects: | |
| Online Access: | https://online-journal.unja.ac.id/JES/article/view/11378 |
| _version_ | 1818859369239937024 |
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| author | Netty Herawaty Haryadi Haryadi Enggar Diah Puspa Arum Sri Rahayu |
| author_facet | Netty Herawaty Haryadi Haryadi Enggar Diah Puspa Arum Sri Rahayu |
| author_sort | Netty Herawaty |
| collection | DOAJ |
| description | This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis. The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation. |
| first_indexed | 2024-12-19T09:11:05Z |
| format | Article |
| id | doaj.art-ff4b24aab2cb40a48497510d9064e068 |
| institution | Directory Open Access Journal |
| issn | 2338-4603 2355-8520 |
| language | English |
| last_indexed | 2024-12-19T09:11:05Z |
| publishDate | 2021-08-01 |
| publisher | Master Program in Economics, Graduate Program of Universitas Jambi |
| record_format | Article |
| series | Jurnal Perspektif Pembiayaan dan Pembangunan Daerah |
| spelling | doaj.art-ff4b24aab2cb40a48497510d9064e0682022-12-21T20:28:11ZengMaster Program in Economics, Graduate Program of Universitas JambiJurnal Perspektif Pembiayaan dan Pembangunan Daerah2338-46032355-85202021-08-019310.22437/ppd.v9i3.1137825007Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi ProvinceNetty Herawaty0Haryadi Haryadi1Enggar Diah Puspa Arum2Sri Rahayu3Faculty of Economics and Business, Universitas Jambi, IndonesiaFaculty of Economics and Business, Universitas Jambi, IndonesiaFaculty of Economics and Business, Universitas Jambi, IndonesiaFaculty of Economics and Business, Universitas Jambi, IndonesiaThis study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis. The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation.https://online-journal.unja.ac.id/JES/article/view/11378FraudGovernmentInternal auditors |
| spellingShingle | Netty Herawaty Haryadi Haryadi Enggar Diah Puspa Arum Sri Rahayu Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Fraud Government Internal auditors |
| title | Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province |
| title_full | Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province |
| title_fullStr | Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province |
| title_full_unstemmed | Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province |
| title_short | Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province |
| title_sort | internal auditors quality as a mediation variable in fraud prevention in the government of jambi province |
| topic | Fraud Government Internal auditors |
| url | https://online-journal.unja.ac.id/JES/article/view/11378 |
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