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PENGARUH BUDAYA ORGANISASI DAN PERAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN KOMPONEN STRUKTUR PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Inspektorat Provinsi, Kabupaten dan Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1433
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to look at factors that influence fraud prevention consisting of organizational culture, the role of internal audit, and internal control components. The controlling component here servesas an intervening variable. The population of this study are internal government auditors working in Inspectorate of Papua Province, Inspectorate of Jayapura City and Inspectorate of Jayapura Regency. The hypothesis in this study was tested using spss 16. The results showed that organizational culture, the role of Internal Auditor and internal control system have a significant positive effect onfraud prevention in Inspectorate of Papua Province, Jayapura City and Jayapura Regency. Organizational culture does not affect the prevention of fraud through the implementation of internal control components and the role of internal auditors does not affect the prevention of fraud through the implementation of internal control systems

Collaboration network of the authors

40 authors · 103 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Agustinus SalleAffiliation unknown4
Juliana WaromiAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Ulfah Rizky MusliminAffiliation unknown3
Meinarni AsnawiAffiliation unknown3
Siti RofingatunAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Arius KambuAffiliation unknown2
Liana Dessy WulandariAffiliation unknown2
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Bella Sofia AraniriAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Fitri DwinarianAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Yuni NuryaniAffiliation unknown1
Irvan Krisna ArsadAffiliation 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/JAKED/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 BUDAYA ORGANISASI DAN PERAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN KOMPONEN STRUKTUR PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Inspektorat Provinsi, Kabupaten dan Kota Jayapura)</dc:title>
	<dc:creator>Lorensa, Christi Novita</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Sanggenafa, Mariolin</dc:creator>
	<dc:description xml:lang="en-US">This study aims to look at factors that influence fraud prevention consisting of organizational culture, the role of internal audit, and internal control components. The controlling component here servesas an intervening variable. The population of this study are internal government auditors working in Inspectorate of Papua Province, Inspectorate of Jayapura City and Inspectorate of Jayapura Regency. The hypothesis in this study was tested using spss 16. The results showed that organizational culture, the role of Internal Auditor and internal control system have a significant positive effect onfraud prevention in Inspectorate of Papua Province, Jayapura City and Jayapura Regency. Organizational culture does not affect the prevention of fraud through the implementation of internal control components and the role of internal auditors does not affect the prevention of fraud through the implementation of internal control systems</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1433</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1433</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1433/1132</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>