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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) · pp. 105–118

DOI
10.22437/ppd.v10i2.11842
ISSN
2355-8520, 2338-4603
Published
2022-06-30
Publisher
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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

Keywords

Collaboration network of the authors

40 authors · 122 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Cenderawasih University
  • State University of Semarang
  • Sriwijaya University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Subyantoro SubyantoroAffiliation unknown9
Rustono RustonoAffiliation unknown5
Etik UmiyatiAffiliation unknown5
Sri RahayuAffiliation unknown5
Tri Imam MunandarAffiliation unknown4
Fredy OlimsarAffiliation unknown4
Hari Bakti MardikantoroAffiliation unknown3
Imam BaehaqieAffiliation unknown3
Yuliana YulianaCenderawasih University3
Dheny WahyudiAffiliation unknown3
Nurhayani NurhayaniAffiliation unknown3
Amri AmirAffiliation unknown3
Wiwik TiswiyantiAffiliation unknown3
Wirmie Eka PutraAffiliation unknown3
Bambang HartonoAffiliation unknown2
Mijil SetyasihAffiliation unknown2
Agus NuryatinAffiliation unknown2
Nas Haryati SetyaningsihAffiliation unknown2
Fathur RokhmanState University of Semarang2
Teguh SupriyantoAffiliation unknown2
Amril AmrilAffiliation unknown2
Wiralestari WiralestariAffiliation unknown2
Erwin ErwinSriwijaya University2
Andi NajemiAffiliation unknown2
Rahma NurjanahAffiliation unknown2
Rosmeli RosmeliAffiliation unknown2
Iskandar SamAffiliation unknown2
Yuliusman YuliusmanAffiliation unknown2
Dessy RakhmawatiAffiliation unknown2
Muh. RafiyAffiliation unknown1
Ambo Wonua NusantaraAffiliation unknown1
NurhayaniAffiliation unknown1
WiralestariAffiliation unknown1
Novita EkasariAffiliation unknown1
Muhammad Badrus SirojAffiliation unknown1
Ayu SetiyaningrumAffiliation 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://online-journal.unja.ac.id/index.php/JES/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (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>