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

التفاصيل البيبلوغرافية
العنوان: The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government
المؤلفون: Tarjo Tarjo, Henryan Vishnu Vidyantha, Alexander Anggono, Rita Yuliana, Siti Musyarofah
المصدر: Cogent Economics & Finance, Vol 10, Iss 1 (2022)
بيانات النشر: Taylor & Francis Group, 2022.
سنة النشر: 2022
المجموعة: LCC:Finance
LCC:Economic theory. Demography
مصطلحات موضوعية: Enterprise risk management, Indonesia local government, fraud prevention and detection, Finance, HG1-9999, Economic theory. Demography, HB1-3840
الوصف: 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.
نوع الوثيقة: article
وصف الملف: electronic resource
اللغة: English
تدمد: 23322039
2332-2039
Relation: https://doaj.org/toc/2332-2039
DOI: 10.1080/23322039.2022.2101222
URL الوصول: https://doaj.org/article/2dd09f90bde34bada145c615b9add4a1
رقم الأكسشن: edsdoj.2dd09f90bde34bada145c615b9add4a1
قاعدة البيانات: Directory of Open Access Journals
الوصف
تدمد:23322039
DOI:10.1080/23322039.2022.2101222