Journal of Auditing, Finance, and Forensic Accounting
Vol 2, No 2 (2014): Oktober

PENCEGAHAN KECURANGAN DALAM ORGANISASI PEMERINTAHAN

Dita Putri Noviani (Unknown)
Yudhanta Sambharakreshna (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trunojoyo Madura)



Article Info

Publish Date
23 Sep 2015

Abstract

The purpose of this research is to examine and analyze the effect of the role of the internal auditor, the auditor ethical behavior, whistleblower and hotline to the prevention of fraud in establishing government organizations. The population in this research is in The Development Finance Comptroller (BPKP) auditors representative of East Java province. The sampling technique used is purposive sampling. The samples of this research are 66 samples.The results of this research indicated that the first, the role of internal auditors have a significant effect on the prevention of fraud in government organizations. Secondly, ethical behavior of auditors have a significant effect on the prevention of fraud in government organizations. Third, whistleblower and hotline have a significant effect on the prevention of fraud in government organizations.

Copyrights © 2014






Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...