| Autor: |
KOERNIAWAN, Koenta Adji, TRIYANTO, Dedik Nur, WAHYUNI, Dhian, FARIDA, Ajeng Luthfiyatul |
| Předmět: |
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| Zdroj: |
Quality - Access to Success; Nov2024, Vol. 25 Issue 203, p69-82, 14p |
| Abstrakt: |
This research is a continuation of previous research to test the consistency of the research results obtained regarding the definition and dimensions of fraud deterrence propeller or The DETERE Model. Fraud deterrence has a different meaning from fraud prevention, but now both are translated the same. The Fraud Control Plan (FCP) is an internal control amplifier to deter fraud. Individual understanding is obtained through a process of self-evaluation based on individual competence which has an impact on the growth of certain behavioral intentions. Management's understanding of the Government Internal Control System (GICS) drives their intention to implement GICS adequately. This follow-up research still uses the theory of planned behavior (TPB) and the GICS understanding construct to predict intentions and behavior, but the research analysis uses SEM-PLS which aims to predict the model based on the theory developed. The research sample is 41 key management people who work at the Regional Public Service Board (RPSB)/BLUD in hospitals in Indonesia. The results show that the structural model is significant, except for the relationship between perceived behavioral control and fraud deterrence. One of the subjective norm construct indicators must be reduced because it does not meet the criteria. The DETERE Model dimension or known as the Fraud Deterrence Propeller which is a novelty in Koerniawan's research can be useful for auditors in predicting fraud when applying SA 240 when auditing financial statements. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
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