Fraud Prevention A Study In Regional Public Service Agency BLUD For Hospital In Malang Regency Indonesia
Journal: International Journal of Scientific & Technology Research (Vol.6, No. 4)Publication Date: 2017-04-15
Authors : Koenta Adji Koerniawan;
Page : 1-14
Keywords : Perception; Independent Auditor; Good Governance; General Audit; Fraud Prevention.;
Abstract
This study aims to understand the effect of management perceptions in Regional Public Service Agency BLUD for Hospital in Malang regency Indonesia on the role of the Independent Auditor and their understanding towards Good Governance the General Audit Engagement and its implications for the prevention of corruption. This research is quantitative which placed latent variables General Audit Engagements as intervening variables. Partial Least Square PLS is used to confirm the model created in order to explain the relationship between variables. The results show that the perception of BLUD hospital management on the role of independent auditors and their understanding of good governance to give effect to the implementation of the audit engagement and the implications for the prevention of fraud in BLUDs hospital. This is consistent with the theory of auditing and fraud prevention concepts. JEL Classification M420 K420
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Last modified: 2017-06-11 23:00:38