International Journal of Trends in Accounting Research
Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)

Prediction Orientation: The Role of Good School Governance and Internal Control Systems in Moderating the Influence Between Proactive Fraud Audits on Fraud Prevention

Irwan Christatnto Edy (STIE Adi Unggul Bhirawa Surakarta)
Shandy Marsono (STIE Adi Unggul Bhirawa Surakarta)
Setyani Sri Haryanti (STIE Adi Unggul Bhirawa Surakarta)

Article Info

Publish Date
30 May 2022

Abstract

The study aims to test predictive models about the effect of proactive fraud audits on fraud prevention moderated by internal control systems and good school governance. The research was conducted with the object of employees managing school operational assistance (BOS) funds at Wonogiri High School Indonesia. Method of data collection by purposive sampling. Data retrieval techniques with questionnaires. Data analysis with SEM-PLS. The results found that 1) Proactive Fraud Audit negatively affects fraud prevention, 2) Internal control systems moderate negative influences on the connectedness between proactive fraud audit to fraud prevention, 3) Good school governance moderates positive influence on the connectedness between proactive fraud audit to fraud prevention. The findings of this study provide practical benefits for schools to minimize fraud efforts in bos fund management

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Journal Info
International Journal of Trends in Accounting Research
Website

Abbrev

ijtar

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical ...