AJAR (Asian Journal of Accounting Research) (e-Journal)
Volume 5 Issue 2

Relationship between auditor integrity and organizational commitment to fraud prevention

Mohammad Husen Rifai (Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia)
Agus Widodo Mardijuwono (Department of Accountancy, Universitas Airlangga, Surabaya, Indonesia)



Article Info

Publish Date
12 Jun 2020

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.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Description

The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in ...