The Effect of Internal Audit, Organizational Culture, and Human Resource Competencies on Fraud Prevention with Good Corporate Governance as an Intervening Variable: A Study on the Management of BOS Funds in Educational Institutions
DOI:
https://doi.org/10.59890/ijfbm.v2i6.26Keywords:
Internal Audit, Organizational Culture, Human Resource Competence, Good Corporate Governance, Fraud PreventionAbstract
This study examines the effect of internal audit, organizational culture, and human resource competence on fraud prevention, with good corporate governance (GCG) as an intervening variable in the management of BOS funds in educational institutions. Using Structural Equation Modeling (SEM), data from 30 respondents were analyzed. The results showed that internal audit had no significant effect on fraud prevention. However, organizational culture and human resource competencies have a positive effect on fraud prevention through the mediation of GCG. Organizational culture directly affects GCG and fraud prevention, while human resource competencies contribute directly and indirectly through GCG. Strengthening governance practices and fostering an ethical organizational culture are essential to minimize fraud.
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