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Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah · Vol. 9 No. 3 (2021) · hlm. 279–288

DOI
10.22437/ppd.v9i3.11378
ISSN
2355-8520, 2338-4603
Terbit
2021-08-31
Penerbit
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

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.

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  • Hasanuddin University
  • Universitas Halu Oleo
  • University of Brawijaya
  • IPB University
  • State University of Semarang
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  • Organisasi berbeda
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Rekan penulisOrganisasiArtikel bersama
Subyantoro SubyantoroAfiliasi tidak diketahui9
Yudi YudiAfiliasi tidak diketahui8
RAHAYU RAHAYUUniversitas Halu Oleo6
Dheny WahyudhiAfiliasi tidak diketahui6
Rustono RustonoAfiliasi tidak diketahui5
Etik UmiyatiAfiliasi tidak diketahui5
Tri Imam MunandarAfiliasi tidak diketahui5
Sri WidyartiAfiliasi tidak diketahui5
Muhaimin Rifa’iUniversity of Brawijaya5
Wiwik TiswiyantiAfiliasi tidak diketahui5
Herry LiyusAfiliasi tidak diketahui4
Aris SoewondoAfiliasi tidak diketahui4
Asnath Maria FuahAfiliasi tidak diketahui3
Runjati RunjatiAfiliasi tidak diketahui3
Muhammad RidwanHasanuddin University3
Dheny WahyudiAfiliasi tidak diketahui3
Fikriya Novita SariAfiliasi tidak diketahui3
Reni YustienAfiliasi tidak diketahui3
Amri AmirAfiliasi tidak diketahui3
Luki AbdullahIPB University2
Rachmat SomanjayaAfiliasi tidak diketahui2
Mohamad Agus SetiadiAfiliasi tidak diketahui2
Hari Bakti MardikantoroAfiliasi tidak diketahui2
Bambang HartonoAfiliasi tidak diketahui2
Mijil SetyasihAfiliasi tidak diketahui2
Imam BaehaqieAfiliasi tidak diketahui2
Agus NuryatinAfiliasi tidak diketahui2
Nas Haryati SetyaningsihAfiliasi tidak diketahui2
Fathur RokhmanState University of Semarang2
Teguh SupriyantoAfiliasi tidak diketahui2
Amril AmrilAfiliasi tidak diketahui2
Nurhayani NurhayaniAfiliasi tidak diketahui2
Andi NajemiAfiliasi tidak diketahui2
Sahuri LasmadiAfiliasi tidak diketahui2
Hamzah HamzahAfiliasi tidak diketahui2
Rainiyati RainiyatiAfiliasi tidak diketahui2

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JES/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province</dc:title>
	<dc:creator xml:lang="en">Herawaty, Netty </dc:creator>
	<dc:creator xml:lang="en">Haryadi, Haryadi</dc:creator>
	<dc:creator xml:lang="en">Arum, Enggar Diah Puspa</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Sri </dc:creator>
	<dc:subject xml:lang="en">Fraud</dc:subject>
	<dc:subject xml:lang="en">Government</dc:subject>
	<dc:subject xml:lang="en">Internal auditors</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">Program Magister Ilmu Ekonomi  Pascasarjana Universitas Jambi</dc:publisher>
	<dc:date>2021-08-31</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">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JES/article/view/11378</dc:identifier>
	<dc:identifier>10.22437/ppd.v9i3.11378</dc:identifier>
	<dc:source xml:lang="en">Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; Vol. 9 No. 3 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; 279 - 288</dc:source>
	<dc:source>2355-8520</dc:source>
	<dc:source>2338-4603</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JES/article/view/11378/13339</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2021 Netty  Herawaty, Haryadi Haryadi, Enggar Diah Puspa Arum, Sri  Rahayu</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>