The Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations as Moderating Variables

Empirical Study on State-Owned Enterprises in Palembang City

Authors

  • Jihan Aviva University of Muhammadiyah Palembang

DOI:

https://doi.org/10.47747/jat.v2i2.688

Keywords:

Risk Based Audit, System, Commitment, Consideration, Prevention

Abstract

The formulation in this study is how the influence of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. The aim is to determine the effect of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. This research uses associative research type. The place of research was carried out in BUMN in the city of Palembang. The data used is primary data. Data collection techniques are interviews and questionnaires. The sampling method used purposive sampling. The analytical method used is multiple linear regression analysis and moderate regression analysis. Together, Risk Based Audit, Internal Control System, and Organizational Commitment have an effect on Fraud Prevention. These results partially indicate that the Internal Control System has an effect on fraud prevention, Risk Based Audit and Organizational Commitment have no effect on Fraud Prevention. And in moderation Ethical Consideration is a Homologiser of Internal Control System Moderation on Fraud Prevention, Ethical Consideration is a Predictor of Risk Based Audit Moderation and Organizational Commitment to Fraud Prevention.

Keywords: Risk Based Audit, System, Commitment, Consideration, Prevention

References

Abdul, R., & Seriwati, G., (2021). Audit and Auditor Capacity in the Covid-19 Era. Gorontalo :Ideas Publishing

Arfan, IL (2019). Behavioral Accounting. South Jakarta: Salemba Empat

Arum. A. (2018). Financial Statement Audit. First Printing. Jakarta : Earth Literacy

Betri. (2020). Forensic Accounting and Investigative Auditing ed. 2. Palembang : Publisher NoerFikri.

Busro, M. (2018). Human resource management theories. Jakarta: Prenadamedia Group.

Diaz, P., (2013). Fraud Auditing & Investigation. Jakarta: Media Discourse Partners

Harry. (2015). Business Risk Management. Jakarta: PT Grassindo

Islahuzzaman. (2012). Accounting & Auditing Terms. First Printing. Jakarta: Earth Literacy

Kasdin, S. (2016). Professional Accounting Ethics. Yogyakarta :PT Kanisius

Soemarso SR (2018). Ethics in business & the Accounting Profession and Corporate Governance. Jakarta: Salemba Empat Publishers

Uma, S., & Roger, B., (2019). Business Research Methods . Edition 6. Jakarta. Salemba Empat.

Downloads

Published

2022-07-13

How to Cite

Aviva, J. (2022). The Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations as Moderating Variables: Empirical Study on State-Owned Enterprises in Palembang City. Journal of Accounting and Taxation, 2(2), 55 - 69. https://doi.org/10.47747/jat.v2i2.688

Issue

Vol. 2 No. 2 (2022): Journal of Accounting and Taxation

Section

Articles

License

Copyright (c) 2022 Jihan Aviva

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright for this article is retained by the author(s), with first publication rights granted to the journal.

This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)