PERSEPSI AUDITOR PEMERINTAH MENGENAI INSTRUMEN PENCEGAHAN DAN PENDETEKSIAN TINDAKAN KECURANGAN DI SEKTOR PUBLIK (Studi Empiris pada BPK RI, BPKP RI, dan Inspektorat Provinsi Jawa Tengah)

Abstract

This study aims to determine the methods of prevention and detection, internal control, management policies, and management integrity affect fraud in the public sector. Fraud in the public sector have been focused on when these fraudulent acts have taken place, however, efforts to prevent and detect fraudulent acts from an early appear need to be improved across government agencies to reduce the cost of losses to the state due to fraud. This research was conducted by quantitative method by spreading questionnaires to auditors who working on BPK, BPKP, and Inspectorate of Central Java Province. Analyzer to test the influence between independent variable toward dependent variable in this research by using multiple linear regression analysis. The results showed that prevention and detection method and internal controls had an effect on fraud in the public sector. Based on the results of the analysis, prevention and detection methods have a positive and significant influence on fraud. Internal control has a negative and significant influence on fraud. However, management policies and management integrity variables have no significant effect on fraud. So it can be concluded that the act of fraud can be minimized by internal control.