Government Governance Implementation, Role of Accountability Performance System and Risk Management to Fraud Detection Andprevention

Pangaribuan, David Stieku (2019) Government Governance Implementation, Role of Accountability Performance System and Risk Management to Fraud Detection Andprevention. International Journal of Contemporary Accounting, 1 (2). pp. 75-98. ISSN 2685- 8568

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Abstract

This study aims to explore the influence of government governance, risk management, and performance accountability system to the detection and prevention of fraud in local government Banten Province. Population research is working units in the Banten Provincial Government is 23 units. The sampling method using purposive sampling and methods of data collection using a questionnaire as much as 4-5 questionnaires at each work unit. Respondents are structural official echelons II, III, and IV in each unit and the respondents as many as 94 people. The data were processed using SPSS version 22, which is used to test the research hypothesis. Results revealed that the implementation of government governance, risk management, and performance accountability system has a positive influence on the detection and prevention of fraud in the financial governance of the regional government ofBanten Province. Results reinforce the theory that the detection and prevention of fraud need to be committed to implementing government governance, risk management, and performance accountability system. Implications the study provides guidelines and principles of governance and the financial governance system is orderly, disciplined and trustworthy. Foster awareness of government officials the importance of risk culture within the organization to avoid conflict of interest and focus on achieving the main objectives of the government. Encourage synergy among units to achieve a system of planning, budgeting, measurement, and performance evaluation in an integrated and sustainable.

Item Type:	Artikel
Uncontrolled Keywords:	Government Governance, Risk Management, Accountabilit Performance SystemandFraud Detection and Prevention
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Universitas Pembangunan Jaya
Depositing User:	Alexandro Andika
Date Deposited:	19 Apr 2023 03:05
Last Modified:	19 Apr 2023 03:05
URI:	http://eprints.upj.ac.id/id/eprint/4891

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