The Effect of Governance, Digitalization, Internal Auditors on Fraud Prevention and Impact on Public Accountability (Survey at The Ministry of Finance)

Faisal Amin; Lin Oktris

doi:10.36948/ijfmr.2023.v05i01.1719

The Effect of Governance, Digitalization, Internal Auditors on Fraud Prevention and Impact on Public Accountability (Survey at The Ministry of Finance)

Author(s)	Faisal Amin, Lin Oktris
Country	Indonesia
Abstract	The Covid-19 pandemic has changed work patterns, which mostly rely on information technology. This makes the span of control wider so that Governance, Digitalization, and Internal Auditors to prevent fraud that needs to be evaluated. This research is a quantitative research through surveys with questionnaires and a variance-based SEM approach with SmartPLS. The sampling technique used was purposive sampling in the population at the Ministry of Finance of 1,054 offices spread throughout Indonesia by the Yamane/Isaac and Michael formula (290 samples) and total of 655 respondents were employees in the internal compliance/financial reporting department. Before testing the hypothesis, validity and reliability were first tested. This study finds that the law enforcement for fraudulent behavior in government must be carried out objectively free from the influence of power interests. Furthermore, the Ministry of Finance needs to review the digitization of the State Revenue Module (MPN) and the State Treasury and Budget System (SPAN) to ensure compliance with best practices considering that these systems have weaknesses in fraud prevention. The novelty in this research is related to the influence of democracy, legal culture, MPN and SPAN in fraud prevention and their impact on public accountability.
Keywords	Governance, Digitalization, Internal Auditors, Fraud Prevention, Public Accountability
Published In	Volume 5, Issue 1, January-February 2023
Published On	2023-02-25
Cite This	The Effect of Governance, Digitalization, Internal Auditors on Fraud Prevention and Impact on Public Accountability (Survey at The Ministry of Finance) - Faisal Amin, Lin Oktris - IJFMR Volume 5, Issue 1, January-February 2023. DOI 10.36948/ijfmr.2023.v05i01.1719
DOI	https://doi.org/10.36948/ijfmr.2023.v05i01.1719
Short DOI	https://doi.org/grwbg9

View / Download PDF File

E-ISSN 2582-2160

doi

CrossRef DOI is assigned to each research paper published in our journal.

IJFMR DOI prefix is
10.36948/ijfmr

Downloads

Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 6 Isu 6 Cover Page Vol 6 Isu 5 Cover Page Vol 6 Isu 4

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA

About IJFMR Fees & Payment Current Issue Publication Archive	Submit Research Paper Track Submission Status Publication Guidelines Publication Ethics Peer Review & Plagiarism	Join as a Reviewer Editors & Reviewers Reviewer Referral Program Get Reviewer Membership Certi.	Website/Journal Policies Usage Policy Content Policies Privacy Policy

Contact Us		+91-9898-5948-55	editor@ijfmr.com

International Journal For Multidisciplinary Research

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

The Effect of Governance, Digitalization, Internal Auditors on Fraud Prevention and Impact on Public Accountability (Survey at The Ministry of Finance)

Share this