BASSASAN, ISMAT (2025) DETERMINAN FRAUD PREVENTION : PERAN GOVERNMENT GOVERNANCE DAN FINANCIAL REPORTING QUALITY. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effects of Internal Control, Whistleblowing System, and Audit Quality on Fraud Prevention, and to assess the mediating role of Government Governance and the moderating role of Financial Reporting Quality within the Provincial Inspectorate of Banten. A quantitative explanatory survey design and AMOS analysis were employed on primary data collected via questionnaires from 664 functional auditors. .Findings reveal that robust Internal Control mechanisms significantly mitigate fraud risk by enhancing organizational accountability The implementation of a Whistleblowing System facilitates early reporting of suspected fraud, and high Audit Quality strengthens the audit’s capacity to detect irregularities. Government Governance functions as a significant mediator, reinforcing the links between the three exogenous variables and Fraud Prevention by aligning governance policies with control procedures. Moreover, Financial Reporting Quality significantly moderates this mediating effect by augmenting the credibility of financial disclosures. This study contributes by developing the “Banten Internal Control System” index as an innovative tool in local government settings and by extending Agency Theory applications to public governance structures. Future research is recommended to test organizational culture as a moderator of whistle blowing effectiveness, generalize the model across central or other provincial agencies, and employ longitudinal designs to capture evolving governance and reporting quality dynamics.
| Item Type: | Thesis (Doktoral) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menginvestigasi pengaruh Internal Control, Whistleblowing System, dan Audit Quality terhadap Fraud Prevention, serta memeriksa peran mediasi Government Governance dan peran moderasi Financial Reporting Quality pada Inspektorat Pemerintah Daerah Provinsi Banten. Pendekatan kuantitatif dengan desain explanatory survey dan analisis AMOS digunakan untuk mengolah data primer yang dikumpulkan melalui kuesioner dari 664 (enam ratus enam puluh empat) auditor fungsional. Hasil analisis mengindikasikan bahwa penguatan mekanisme Internal Control secara signifikan menurunkan potensi kecurangan dengan meningkatkan tingkat akuntabilitas organisasi. Implementasi Whistleblowing System terbukti efektif dalam memfasilitasi pelaporan dini atas indikasi fraud, sedangkan peningkatan Audit Quality memperkuat efektivitas kegiatan audit dalam mendeteksi praktik Fraud Prevention. Government Governance berperan sebagai mediator yang signifikan, memperkuat hubungan antara ketiga variabel eksogen dan Fraud Prevention melalui harmonisasi kebijakan Government Governance dan prosedur pengendalian. Selain itu, Financial Reporting Quality secara signifikan memoderasi efek mediasi tersebut dengan meningkatkan kredibilitas laporan keuangan (financial reporting). Kontribusi penelitian mencakup pengembangan indeks “Banten Internal Control System” sebagai instrumen inovatif dalam konteks pemerintahan daerah serta perluasan penerapan Agency Theory terhadap struktur Government Governance. Rekomendasi penelitian selanjutnya meliputi pengujian variabel budaya organisasi sebagai moderator efektivitas whistleblowing system, perluasan generalisasi model melalui sampel dari instansi pusat atau provinsi lain, serta penerapan desain longitudinal untuk menangkap dinamika perubahan Governance dan Financial Reporting Quality seiring waktu. | |||||||||
| Uncontrolled Keywords: | Internal Control; Whistleblowing System; Audit Quality; Government Governance; Financial Reporting Quality, and Fraud Prevention Internal Control; Whistleblowing System; Audit Quality; Government Governance; Financial Reporting Quality dan Fraud Prevention | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | ISMAT BASSASAN | |||||||||
| Date Deposited: | 15 Dec 2025 02:17 | |||||||||
| Last Modified: | 15 Dec 2025 02:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56638 |
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