Pengaruh Sistem Pengendalian Internal Terhadap Pencapaian Good Government Governance Melalui Pencegahan dan Pengungkapan Fraud

Abstract

This study examines the extent of perception of government’s internal auditors (BPKP) in assessing the ability of the government's internal control system (SPIP) to detect and prevent fraud and encouraging the achievement of Good Government Governance (GGG) in the government agencies. Using the survey method to BPKP auditors at the South Sulawesi representative office and the PLS approach as a statistical tool, empirical facts were found, SPIP had a significant effect on the fraud prevention, fraud disclosure, and achievement of GGG. Moreover, Fraud Control Plan (FCP) also has a significant influence on the achievement of GGG. These results indicate the importance of periodically evaluating the effectiveness of SPIP and FCP by BPKP, in order to doing further improvement of these systems for reaching the GGG.

Analisis Bibliometrik Good Government Governance di Indonesia dari Tahun 2015-2020

“…Pertanggungjawaban tersebut adalah salah satu landasan dalam mewujudkan tata kelola pemerintahan yang baik, terutama pada pelaporan dana publik (Asmoro, 2019). Topik Enam adalah Pengendalian Internal (Internal Control), pemerintah sangat memerlukan jaminan untuk memastikan bahwa pencapaian misi dan visi organisasi berjalan dengan baik (Hidayati & Widiastuti, 2019;Y. Nurdin et al, 2019;Yudhasena & Putri, 2019).…”

“…(Firmansyah, 2017), (Asmoro, 2019), (Hidayati & Widiastuti, 2019), (Yudhasena & Putri, 2019), , (Fery, 2019) (Amijaya, 2019), (Y. Nurdin et al, 2019), (Gamayuni, 2019).…”

“…Reporting (Hendaris, 2015), (Y. Nurdin et al, 2019), (Azzindani, 2020), (Kewo & Mamuaya, 2019), (Susbiyani, 2015). (Lestiawan & Jatmiko, 2016), (Nurwanda & Garis, 2019), (Hutapea & Widyaningsih, 2017), (Wiguna et al, 2017), (Widiari et al, 2016), , (Yudhasena & Putri, 2019), (Supratiwi et al, 2019).…”