Determinats of Fraud Prevention and Financial Performance as an Intervening Variable

Abstract

The purpose of this study was to analyze the role of financial performance in mediating the effects of the performance of human resources (HRs), internal controls, standard operating procedures (SOPs) and organizational culture to the prevention of fraud. The population of this study is 58 unit school and all schools and power finance unit manager Tarakanita School unit in Indonesia amounting to 202 people. The sampling method using a purposive sampling method. Data were processed amounting to 142 data with the data a processing method using the smart PLS. Hypothesis testing results showed that the quality of HRs and a significant positive effect on financial performance. Internal controls and a significant positive effect on financial performance. SOP positive and significant impact on financial performance. Organizational culture positive and significant impact on the financial performance ko. Financial performance and significant positive effect on the prevention of fraud. The quality of HRs and a significant positive effect on the prevention of fraud. Internal controls and a significant positive effect on the prevention of fraud. Standard operating prprocedures positive and significant effect on the prevention of fraud. The organizational culture had no effect on the prevention of fraud. The results of the analysis of mediating variables using the Sobel test found that financial performance is able to mediate the effect of the quality of HRs, internal controls, SOPs and organizational culture to the prevention of fraud.

Corporate social responsibility and corporate financial fraud: evidence from China

“…This finding is consistent with the findings of the literature review. Cho et al (2019) investigated ROA, Tobin's Q, and asset growth rate as proxy factors for financial performance, and we can confirm in Hendri et al (2020) that financial performance can increase fraud prevention in Tarakanita Schools in Indonesia.…”

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

“…Hal ini sejalan dengan penelitian yang dilakukan oleh Hendri et al (2020); I. M. Y. D. ; Suh et al (2018); Suharto (2020) yang menjelaskan bahwa adanya pengaruh signifikan budaya suatu lembaga maka akan semakin tinggi juga tindakan pencegahan kecurangannya. Hal ini dikarenakan, adanya penerapan budaya organisasi yang jujur pada pegawai lembaga zakat resmi pemerintah ataupun non pemerintah menyebabkan tindakan rasionalisasi dapat dikurangi dan kecurangan dapat dicegah karena pegawai menganggap tindakan kecurangan merupakan hal yang tidak wajar.…”

The Influence of Internal Control Effectiveness on Corruption Prevention with Performance Accountability as an Intervening Variable

“…Applying government regulation number 60 of 2008 concerning government internal control is worthwhile; the government's internal control system prevents corruption (Hendri et al, 2020). Corruption prevention is very important because corruption can harm the organization; among the components of effective corruption, prevention is implementing internal controls, namely risk management programs and fraud risk assessment (Dominic, 2018).…”

“…Talented human resources, also known as capable or skilled human resources. According to Hendri, competency is defined as an attribute or characteristic of a person that makes him successful in his work which is associated with the level of education, experience, and maturity (Hendri et al, 2020). According to the Fraud Diamond Theory, one of the causes of corruption is rationalization.…”