Az-zahra, Aulia Rahma (2025) Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud di Inspektorat Kabupaten Blora. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to analyze the effect of good governance and the government internal control system on fraud prevention in the Blora Regency Inspectorate. This study also aims to provide empirical evidence regarding the effectiveness of implementing good governance principles and internal control systems in minimizing the potential for fraud in local government agencies. The research method used is a quantitative approach with the Structural Equation Modeling (SEM) Partial Least Square (PLS) technique through SmartPLS 4.0 software. The population in this study was all employees of the Blora Regency Inspectorate, with a saturated sample of 33 respondents consisting of auditors and internal supervisors. The research instrument was a questionnaire compiled based on indicators of good governance, government internal control system, and fraud prevention. The results of the study indicate that good governance has a significant effect on fraud prevention, while the government's internal control system does not have a significant effect on fraud prevention. This confirms that good governance is more effective in reducing the potential for fraud than relying solely on control systems. The low effectiveness of the government's internal control system is due to its implementation, which is still administrative in nature and does not emphasize monitoring and risk evaluation.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Aulia Rahma Az-zahra | ||||||||
| Date Deposited: | 11 Sep 2025 07:05 | ||||||||
| Last Modified: | 11 Sep 2025 07:05 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/42758 |
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