THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE
Main Article Content
Edi Irgi Ardiansyah*
Cipto Wardoyo
Endang Sri Andayani
The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.
Aluchna, M., & Kuszewski, T. (2021). Do financial investors mitigate agency problems? Evidence from an emerging market.
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545–557.
Anindyajati, R., & Yendrawati, R. (2022). Persepsi karyawan mengenai faktor-faktor yang mempengaruhi pencegahan fraud. Proceeding of National Conference on Accounting & Finance, 53–58.
Démuth, A. (2013). Perception theories. Kraków: Trnavská Univerzita, 2549.
Hartono, A. B., & Nugroho, A. H. D. (2022). Pengaruh pengendalian internal terhadap pencegahan fraud dengan intervening good corporate governance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 4), 1912–1920.
Jalil, F. Y. (2018). Internal control, anti-fraud awareness, and prevention of fraud. Etikonomi, 17(2), 297–306.
Jamshidi, S., & Pati, D. (2021). A narrative review of theories of wayfinding within the interior environment. HERD: Health Environments Research & Design Journal, 14(1), 290–303.
Lubis, D. K. M., & Budiwitjaksono, G. S. (2023). Analisis Pengendalian Internal, Kesadaran Anti-Fraud, Dan Pengetahuan Fraud Terhadap Pencegahan Fraud. Jambura Economic Education Journal, 5(1), 1–10.
Masanu, M. A., Sari, N. A., & Ilham, I. (2023). Pengaruh perceived ease of use dan perceived usefulness terhadap attitude of using SIMAK Universitas Kutai Kartanegara. Kinerja: Jurnal Ekonomi Dan Manajemen, 20(4), 512–524.
Nawawi, A., & Salin, A. S. A. P. (2018). Internal control and employees’ occupational fraud on expenditure claims. Journal of Financial Crime, 25(3), 891–906.
Novitasari, D., & Kusumastuti, E. D. (2019). Pengaruh Persepsi Karyawan mengenai Keefektifan Pengendalian Internal dan Kesesuaian Kompensasi Finansial serta Non Finansial terhadap Pencegahan Kecurangan Akuntansi. Prosiding Industrial Research Workshop and National Seminar, 10(1), 1135–1145.
Nugraha, R., & Bayunitri, B. I. (2020). The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City). International Journal of Financial, Accounting, and Management, 2(3), 199–211.
Nurbaya, S. (2022). Pengaruh kesadaran anti-fraud dalam memoderasi hubungan the fraud triangle terhadap kecurangan (studi pada kantor akuntan publik Kota Makassar Dan Kabupaten Gowa). Accounting, Accountability, and Organization System (AAOS) Journal, 4(1), 98–122.
Nurdin, Y., Tahar, F., & Nurbayani, N. (2019). Pengaruh Sistem Pengendalian Internal Terhadap Pencapaian Good Government Governance Melalui Pencegahan dan Pengungkapan Fraud. Jurnal Akuntansi Dan Pajak, 19(02), 116–133.
Oksaviani, N. A., & Laksito, H. (2021). Pengaruh Rotasi Kantor Akuntan Publik Dan Pengendalian Internal Terhadap Fee Audit Di Indonesia Dan Malaysia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2017-2019). Diponegoro Journal of Accounting, 10(4).
Puspita, N., & Ratnadi, N. M. D. (2023). Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa. E-Jurnal Akuntansi, 33(2), 346–359.
Rustandy, T., Sukmadilaga, C., & Irawady, C. (2020). Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 232–247.
Solling Hamid, R., & M Anwar, S. (2019). Structural Equation Modeling (SEM) Berbasis Varian. PT Inkubator Penulis Indonesia.
Triwahyuni, T., & Prasetyo, A. (2021). Pencegahan Fraud pada Mantri PT Bank Rakyat Indonesia (PERSERO) Tbk Kantor Cabang Gombong: Peran Pengendalian Internal, Kesesuaian Kompensasi, dan Budaya Etis Organisasi. Accounting and Management Journal, 5(2), 44–55.
Tuanakotta, T. M. (2010). Akuntansi forensik dan audit investigatif. Jakarta: Salemba Empat, 431.
Walgito, B. (1994). Psikologi sosial: Suatu pengantar. Andi Offset.
Wijayanti, P., & Hanafi, R. (2018). Pencegahan Fraud di Pemerintah Desa. Jurnal Akuntansi Multiparadigma, 9(2), 331–345.
Zarefar, A., & Arfan, T. (2017). Efektifitas Whistleblowing System Internal. Jurnal Akuntansi Keuangan Dan Bisnis, 10(2), 25–33.
