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The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star

Author

Listed:
  • Haryono Umar
  • Ulfah Apriani
  • Rahima Br. Purba

Abstract

The research discussed a pressure, opportunity, as well as rationalization have a positive effect on corruption. However, the system does not weaken the positive influence of opportunity, rationalization, and ability on corruption neither does the internal control strengthen the negative influence of integrity on corruption. Therefore, SPIP in the Supreme Court of the Republic of Indonesia must be able to adapt to the COSO theory since the Court is a government body that is specifically characterized as a law enforcing authority to decide a case in court.

Suggested Citation

  • Haryono Umar & Ulfah Apriani & Rahima Br. Purba, 2021. "The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 407-420, May.
    • Handle: RePEc:jfr:ijfr11:v:12:y:2021:i:3:p:407-420
    DOI: 10.5430/ijfr.v12n3p407
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    References listed on IDEAS

    as
    1. Md. Mahmudul Alam & Razana Juhaida Johari & Jamaliah Said, 2018. "An empirical assessment of employee integrity in the public sector of Malaysia," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 34(4), pages 458-471, August.
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