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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN SENSITIVITAS ETIS SEBAGAI VARIABEL MODERASI

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 2 (2023) · pp. 22–32

DOI
10.52062/jaaa.v6i2.4789
Published
2023-11-30
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

According to the Association of Certified Fraud Examiners (ACFE), fraud is one of the most damaging issues organizations face. Based on 2019 ACFE data, the financial and banking industry experienced the highest losses, accounting for 41.4% of total fraud-related damages. To minimize such occurrences, a robust internal control system must be properly implemented, and internal audit plays a vital role in upholding ethical standards to prevent fraud within organizations. This study is a quantitative research that utilizes an online questionnaire for data collection. Data were analyzed using the WarpPLS 8.0 application with a second-order analysis method. The results show that the role of internal audit significantly influences fraud prevention, while the effectiveness of internal control does not have a significant impact. Additionally, ethical sensitivity has a weak effect in strengthening the influence of internal control on fraud prevention and does not significantly enhance the role of internal audit in preventing fraudulent activities. Keywords: Effectiveness of Internal Control, Role of Internal Audit, Ethical Sensitivity and Fraud Prevention.

Collaboration network of the authors

30 authors · 79 co-authorship links

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Co-authorOrganisationJoint articles
Ulfah Rizky MusliminAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Otniel SafkaurAffiliation unknown1
Iis RahayuAffiliation unknown1
Bill PangayowAffiliation unknown1
Irene BahoAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Karlin Novyandi NumberiAffiliation unknown1
Cornelia Desiani MataniAffiliation unknown1
Brigina HutahayanAffiliation unknown1
Paulus K. AllolayukAffiliation unknown1
Faustina C. C PatiranAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Novalia H. BleskaditAffiliation unknown1
Admi HardiantiAffiliation unknown1
Simson WerimonAffiliation unknown1
Sugiyono SugiyonoAffiliation unknown1
Hyronimuz Marthin ResubunAffiliation unknown1
Siti RofingatunAffiliation unknown1
Faramitha Indah KendekAffiliation unknown1
Agustinus SalleAffiliation unknown1
Halomoan HutajuluAffiliation unknown1
Elsyan R. MarlissaAffiliation unknown1
Jems KiriwennoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN PERAN AUDIT  INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN  SENSITIVITAS ETIS SEBAGAI VARIABEL MODERASI</dc:title>
	<dc:creator>Rumsarwir, Fushy D.S</dc:creator>
	<dc:creator>Siahay, Adolf  Z.D</dc:creator>
	<dc:creator>Pangayou, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">According to the Association of Certified Fraud Examiners (ACFE), fraud is one of the most damaging issues organizations face. Based on 2019 ACFE data, the financial and banking industry experienced the highest losses, accounting for 41.4% of total fraud-related damages. To minimize such occurrences, a robust internal control system must be properly implemented, and internal audit plays a vital role in upholding ethical standards to prevent fraud within organizations. This study is a quantitative research that utilizes an online questionnaire for data collection. Data were analyzed using the WarpPLS 8.0 application with a second-order analysis method. The results show that the role of internal audit significantly influences fraud prevention, while the effectiveness of internal control does not have a significant impact. Additionally, ethical sensitivity has a weak effect in strengthening the influence of internal control on fraud prevention and does not significantly enhance the role of internal audit in preventing fraudulent activities.
Keywords: Effectiveness of Internal Control, Role of Internal Audit, Ethical Sensitivity and Fraud Prevention.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4789</dc:identifier>
	<dc:identifier>10.52062/jaaa.v6i2.4789</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 2 (2023): November ; 22-32</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 2 (2023): November ; 22-32</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4789/3207</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>