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The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah · Vol. 10 No. 2 (2022) · hlm. 105–118

DOI
10.22437/ppd.v10i2.11842
ISSN
2355-8520, 2338-4603
Terbit
2022-06-30
Penerbit
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The main objective of this research is to analyze the performance of the audit committee, internal audit, and religiosity of the manager on the implementation of good corporate governance (GCG) and its implication for fraud. The study was conducted at State-owned enterprises (SOEs) Â in Indonesia. The population of this research is all SOEs in Indonesia, and the number of samples is 89 SOEs (based on the Slovin formula). The sampling method used a simple random sampling technique. The research data was obtained by submitting a list of questions to the selected respondents. Respondents consist of the chairman of the audit committee or members of the audit committee, the head of internal audit or members of internal audit, the corporate secretary, and the finance director (financial manager). The data were analyzed using the SEM-PLS model. The research proves that the performance of audit committees and internal audits affects the implementation of GCG, while the religiosity of managers does not affect the implementation of GCG. The research also proves that the performance of the audit committee and the implementation of GCG affect fraud, while internal audit and religiosity of managers do not affect fraud

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  • Cenderawasih University
  • State University of Semarang
  • Sriwijaya University
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Rekan penulisOrganisasiArtikel bersama
Subyantoro SubyantoroAfiliasi tidak diketahui9
Rustono RustonoAfiliasi tidak diketahui5
Etik UmiyatiAfiliasi tidak diketahui5
Sri RahayuAfiliasi tidak diketahui5
Tri Imam MunandarAfiliasi tidak diketahui4
Fredy OlimsarAfiliasi tidak diketahui4
Hari Bakti MardikantoroAfiliasi tidak diketahui3
Imam BaehaqieAfiliasi tidak diketahui3
Yuliana YulianaCenderawasih University3
Dheny WahyudiAfiliasi tidak diketahui3
Nurhayani NurhayaniAfiliasi tidak diketahui3
Amri AmirAfiliasi tidak diketahui3
Wiwik TiswiyantiAfiliasi tidak diketahui3
Wirmie Eka PutraAfiliasi tidak diketahui3
Bambang HartonoAfiliasi tidak diketahui2
Mijil SetyasihAfiliasi tidak diketahui2
Agus NuryatinAfiliasi tidak diketahui2
Nas Haryati SetyaningsihAfiliasi tidak diketahui2
Fathur RokhmanState University of Semarang2
Teguh SupriyantoAfiliasi tidak diketahui2
Amril AmrilAfiliasi tidak diketahui2
Wiralestari WiralestariAfiliasi tidak diketahui2
Erwin ErwinSriwijaya University2
Andi NajemiAfiliasi tidak diketahui2
Rahma NurjanahAfiliasi tidak diketahui2
Rosmeli RosmeliAfiliasi tidak diketahui2
Iskandar SamAfiliasi tidak diketahui2
Yuliusman YuliusmanAfiliasi tidak diketahui2
Dessy RakhmawatiAfiliasi tidak diketahui2
Muh. RafiyAfiliasi tidak diketahui1
Ambo Wonua NusantaraAfiliasi tidak diketahui1
NurhayaniAfiliasi tidak diketahui1
WiralestariAfiliasi tidak diketahui1
Novita EkasariAfiliasi tidak diketahui1
Muhammad Badrus SirojAfiliasi tidak diketahui1
Ayu SetiyaningrumAfiliasi tidak diketahui1

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 6 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">The effect of the performance of the audit committee, internal audit, and manager religion on the implementation of good corporate governance and their implications on fraud</dc:title>
	<dc:creator xml:lang="en">Friyani, Rita</dc:creator>
	<dc:creator xml:lang="en">Haryadi, Haryadi</dc:creator>
	<dc:creator xml:lang="en">Afrizal, Afrizal</dc:creator>
	<dc:creator xml:lang="en">Arum, Enggar Diah Puspa</dc:creator>
	<dc:subject xml:lang="en">Audit committee</dc:subject>
	<dc:subject xml:lang="en">Fraud</dc:subject>
	<dc:subject xml:lang="en">Good corporate governance</dc:subject>
	<dc:subject xml:lang="en">Internal audit</dc:subject>
	<dc:subject xml:lang="en">Religiosity of managers</dc:subject>
	<dc:description xml:lang="en">The main objective of this research is to analyze the performance of the audit committee, internal audit, and religiosity of the manager on the implementation of good corporate governance (GCG) and its implication for fraud. The study was conducted at State-owned enterprises (SOEs)  in Indonesia. The population of this research is all SOEs in Indonesia, and the number of samples is 89 SOEs (based on the Slovin formula). The sampling method used a simple random sampling technique. The research data was obtained by submitting a list of questions to the selected respondents. Respondents consist of the chairman of the audit committee or members of the audit committee, the head of internal audit or members of internal audit, the corporate secretary, and the finance director (financial manager). The data were analyzed using the SEM-PLS model. The research proves that the performance of audit committees and internal audits affects the implementation of GCG, while the religiosity of managers does not affect the implementation of GCG. The research also proves that the performance of the audit committee and the implementation of GCG affect fraud, while internal audit and religiosity of managers do not affect fraud</dc:description>
	<dc:publisher xml:lang="en">Program Magister Ilmu Ekonomi  Pascasarjana Universitas Jambi</dc:publisher>
	<dc:date>2022-06-30</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">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JES/article/view/11842</dc:identifier>
	<dc:identifier>10.22437/ppd.v10i2.11842</dc:identifier>
	<dc:source xml:lang="en">Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; Vol. 10 No. 2 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; 105 - 118</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/11842/13813</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Rita Friyani, Haryadi Haryadi, Afrizal Afrizal, Enggar Diah Puspa Arum</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>