The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government

Autor:	Tarjo Tarjo, Henryan Vishnu Vidyantha, Alexander Anggono, Rita Yuliana, Siti Musyarofah
Jazyk:	angličtina
Rok vydání:	2022
Předmět:	Enterprise risk management Indonesia local government fraud prevention and detection Finance HG1-9999 Economic theory. Demography HB1-3840
Zdroj:	Cogent Economics & Finance, Vol 10, Iss 1 (2022)
Druh dokumentu:	article
ISSN:	23322039 2332-2039
DOI:	10.1080/23322039.2022.2101222
Popis:	It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal management. We acquired 151 data points from the Supervisory Apparatus of Local Government Agencies in Indonesia using a questionnaire. To test the hypothesis, this study employs regression analysis. According to the findings, the control environment, risk assessment, control activities, information and communication, and monitoring all have a significant impact on fraud prevention and detection. This work contributes empirically to the use of Enterprises Risk Management to minimize and identify fraud in Indonesian local governments.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/2dd09f90bde34bada145c615b9add4a1 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF Plný text ve formátu HTML
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