The Influences of Institution Governance, Risk Management and Accountability Performance System Implementatation to Fraud Prevention (Studies at Integrated Government Centralized of Banten Province)

These study aim to analysis how influence institution governance, risk management, accountability performance system implementation to preventive of fraud financial management of local government. General purpose this research to explore how are institution governance, risk management and accountability performance system implementation. And special purposes research is hypothesis to testing. The object of research are Banten Province government, with respondent are structural of management on work unit of local government at government center of Banten Provinces. The structure of management which of can be respondent consists of levels II, III, and IV, are number 94 respondent. The results of hypothesis test shows; (1) the institution governance implementation have positive influences to fraud preventive. (b) institution governance implementations have positive influences to accountability performance systems, (c) risk management implementation have negative influences for fraud preventive, (d) risk management have positive influences for accountability performance systems, and (e) accountability performance system have positive influences for fraud prevention. Results of research give theory implication for development public sector accounting knowledge and special develop management accounting public sector, information accounting systems and strategic management accounting. By practice, the results of research have implication to improve finance management system of local government in Indonesia state. For decision maker, the results of research more important to approach judgement risk management in arrangement program and activity plans and public policy decicion making process. The risk approach maybe decision released of conflict of interested and focus to improving continuously, ensure to obey regulation in organizations.