Pengaruh Pengendalian Internal dan Good Government Governance terhadap Tindak Pencegahan Kecurangan

Abstract

Fraud is an act that violates the law that can be done outside or inside the organization with the aim of obtaining personal or group benefits that harm other parties. Fraud can occur in the private and government sectors. Fraud can be prevented by activating or maximizing the existing of internal controls, besides that fraud can also be prevented by implementing the Good Government Governance system. This study aims to analyze the Effect of Internal Control and Good Government Governance on Fraud Prevention in the Village Government Office in Purworejo Regency. The subjects in this study were those who had responsibility in decision making, supervision and budgeting for village funds. In this study a sample of 84 villages were randomly selected (Random Sampling). Linear Regression was used as the analytical tool for this study. Based on the analysis that has been done, the results show that internal control and Good Government Governance have a significant positive effect on the action of fraud prevention. In the prevention of fraud, an organization can implement or follow up on internal controls and Good Government Governance.