THE RELATIONSHIP BETWEEN INTERNAL CONTROL, REGULATION AND FRAUD WITH RISK MANAGEMENT AS A MODERATING VARIABLE
DOI:
https://doi.org/10.31933/dijemss.v1i6.472Keywords:
Internal Control, Government, Fraud, Risk ManagementAbstract
Some Government agencies have a poor strategy in dealing with risk because they consider risk management only a formality. This research aims to determine the relationship of the implementation of internal control, regulation and fraud with risk management as a moderating variable, a case research in the Tangerang City Government. This research is a type of quantitative causal, data collection using a questionnaire to 100 respondents of government officer. Data analysis using SmartPLS. Seven research models partially support hypotheses which are statistically positive and significant effects of the relationship between internal control, regulation, risk management and fraud. except for H? and H? which are statistically negative and weak significant relationship. The result could be used by government as a study material to evaluate the regulation to managing risk in government.
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Bayyoud, M. (2015). The Impact of Internal Control and Risk Management on Banks in Palestine. International Journal of Economics, Finance and Management Sciences, 3(3), 156. https://doi.org/10.11648/j.ijefm.20150303.12
Bharaditya, I., IM, S., & PW, B. (2017). Internal Control Improvement for Creating Good Governance. International Journal of Information Engineering and Electronic Business, 9(3), 9–17. https://doi.org/10.5815/ijieeb.2017.03.02
Daito, A. (2007). Metodologi Penelitian Penyusunan Skripsi. Tesisi/Disertasi., Jakarta., Universitas Budi Luhur.
Daito, A. (2011). Searching Science Through Approach Ontology, Epistemology, Axiology. Jakarta. Indonesia: Mitra Wacana ….
Damayanti, N. N. S. R., Mahaputra, I. N. K. A., & Suryandari, N. N. A. (2017). Peran Good Corporate Governance pada Hubungan Regulasi Perbankan dan Manajemen Risiko: Studi pada Bank Perkreditan Rakyat. Jurnal KRISNA: Kumpulan Riset Akuntansi, 9(1), 90–100.
Dhermawati, P. M. (2013). Faktor-Faktor Yang Mempengaruhi Fraud Di Sektor Pemerintahan Kabupaten Batang. Accounting Analysis Journal, 2(3), 250–258. https://doi.org/10.15294/aaj.v2i3.2492
Farrell, M., & Gallagher, R. (2015). The valuation implications of enterprise risk management maturity. Journal of Risk and Insurance. https://onlinelibrary.wiley.com/doi/abs/10.1111/jori.12035
Gelert, R. (2016). Understanding Data Protection As Risk Regulation For Academic Use Only . Published in Journal of Internet Law , vol ., 18 , n . 11 , May 2015 ( Edited by DLA PIPER ). April.
Gesare, M. R., Michael, N., & Odongo, A. J. (2016). Influence of Internal Control Systems on Fraud Risk Management among Commercial Banks in Kisii Town, Kenya. IOSR Journal of Business and Management, 18(4), 2319–7668. https://doi.org/10.9790/487X-1804032834
Hidayat BT, T., Iqbal B, M., & Ikbal A, M. (2008). Pengaruh Keefektifan Pengendalian Intern, Keadilan Kompensasi dan Pemahaman Standar Akuntansi Pemerintahan terhadap Indikasi Terjadinya Fraud pada Pengelola Keuangan pada Satuan Kerja Pemerintah Daerah (SKPD) Provinsi Sulawesi Tengah dengan komitmen Organ.
Khanin, D., & Mahto, R. V. (2012). Regulatory risk, borderline legality, fraud and financial restatement. International Journal of Accounting and Information Management, 20(4), 377–394. https://doi.org/10.1108/18347641211272713
Pemerintah, P. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Intern Pemerintah.
Peraturan Deputi PPKD Nomor 4 Tahun 2019, B. (n.d.). Pedoman Pengelolaan Risiko Pada Pemerintah Daerah.
Peraturan Walikota 33, N. (2016). Peraturan Walikota Tangerang Nomor 33 Tentang Pedoman Penilaian Risiko Pada Satuan Kerja Perangkat Daerah Di Lingkungan Pemerintah Kota Tangerang. 2017. Tangerang: Pemerintah Kota Tangerang.
Popoola, O. M. J., Che-Ahmad, A. B., & Samsudin, R. S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria. Accounting Research Journal. https://doi.org/10.1108/ARJ-08-2014-0067
Rae, K., & Subramaniam, N. (2008). Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. Managerial Auditing Journal, 23(2), 104–124. https://doi.org/10.1108/02686900810839820
Ratna Mappanyuki, Hari Setyawati, M. 2008. (n.d.). Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang dan Implikasinya Pada Kinerja Keuangan.
Rozmita, D. Y. R., & Mohammad, J. (2015). Pengaruh Pelaksanaan Risk Based Internal Auditing Terhadap Pencegahan Fraud. Jurnal Riset Akuntansi Dan Keuangan, 3(3), 831. https://doi.org/10.17509/jrak.v3i3.6623
Shanmugam, J. K., Ali, A., Hassan, M., & Haat, C. (2012). Internal control, risk management and fraud prevention measures on SMEs: reliability and validity of research instrument. March, 475–494.
Soltanizadeh, S., Zaleha, S., Rasid, A., Golshan, N., & Quoquab, F. (2014). Enterprise risk management practices among Malaysian firms. Procedia - Social and Behavioral Sciences, 164(August), 332–337. https://doi.org/10.1016/j.sbspro.2014.11.084
Yudistira, G. A. N. R., Sujana, E., & Yuniarta, G. A. (2017). Rasioanlisasi , Dan Wewenang Pegawai Terhadap Fraud. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
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Published
2020-08-22
How to Cite
Lisnawati, E., & Apollo, A. (2020). THE RELATIONSHIP BETWEEN INTERNAL CONTROL, REGULATION AND FRAUD WITH RISK MANAGEMENT AS A MODERATING VARIABLE. Dinasti International Journal of Education Management And Social Science, 1(6), 968–980. https://doi.org/10.31933/dijemss.v1i6.472
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