The Covid-19 pandemic has changed work patterns, which mostly rely on information technology. This makes the span of control wider so that Governance, Digitalization, and Internal Auditors to prevent fraud that needs to be evaluated. This research is a quantitative research through surveys with questionnaires and a variance-based SEM approach with SmartPLS. The sampling technique used was purposive sampling in the population at the Ministry of Finance of 1,054 offices spread throughout Indonesia by the Yamane/Isaac and Michael formula (290 samples) and total of 655 respondents were employees in the internal compliance/financial reporting department. Before testing the hypothesis, validity and reliability were first tested. This study finds that the law enforcement for fraudulent behavior in government must be carried out objectively free from the influence of power interests. Furthermore, the Ministry of Finance needs to review the digitization of the State Revenue Module (MPN) and the State Treasury and Budget System (SPAN) to ensure compliance with best practices considering that these systems have weaknesses in fraud prevention. The novelty in this research is related to the influence of democracy, legal culture, MPN and SPAN in fraud prevention and their impact on public accountability.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.