PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI

MIDDIN, MUSLIANTI and Antong, Antong and Usman, Halim (2023) PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI. PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI, 4 (2). pp. 403-420. ISSN 2721-1819

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Abstract

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Teacher ANTONG, ANTONG NIDN0912127802 Teacher USMAN, HALIM NIDN0909078705
Uncontrolled Keywords:	Internal control, follow-up on audit findings, quality of financial reports, fraud prevention
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MUSLIANTI MIDDIN
Date Deposited:	28 Aug 2023 07:13
Last Modified:	28 Aug 2023 07:13
URI:	http://repository.umpalopo.ac.id/id/eprint/4143

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