Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal AJAR (Asian Journal of Accounting Research) (e-Journal)
Mohammad Husen Rifai
Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Relationship between auditor integrity and organizational commitment to fraud prevention Mohammad Husen Rifai; Agus Widodo Mardijuwono
Asian Journal of Accounting Research Volume 5 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-02-2020-0011

Abstract

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.
Co-Authors Mardijuwono, Agus Widodo