Acceso usuarios
Ismat Bassasan, Muhamad Taqi, Lia Uzliawati, Ewing Yuvisa Ibrani
Purpose: This study investigates the mediating effect of fraud prevention and sustainable development goals (SDGs) on the relationship between Continuous Monitoring (CM) and Continuous Auditing (CA) on the reputation of government organizations. This idea was tested using a quantitative methodology in this study.
Theoretical framework: Continuous monitoring, continuous auditing, fraud prevention, sustainable development goals, reputation Design/Methodology/Approach: The research instrument was a questionnaire filled out by the respondents. Participants in this study were all employees of the Inspectorate of Banten Province, Indonesia. For this study, 120 participants were selected using proportional stratification sampling, and data were analyzed using a structural equation model (SEM).
Findings: This study found that CM had a positive and statistically significant effect on fraud prevention but did not affect the SDGs. Furthermore, CA does not affect fraud prevention but statistically affects the SDGs. In addition, fraud prevention has a statistical effect on the SDGs and the reputation of government agencies. The SDGs have a positive and significant effect on the reputation of government agencies. The mediating effect caused by fraud prevention and SDGs is that fraud prevention mediates the relationship between CM and reputation and CM and SDGs but does not mediate between CA and reputation and CA and SDGs. While the SDGs mediate between CA and reputation but do not mediate between CM and reputation.
Research, Practical & Social implications: In further research, in order to conduct a broader research with other objects. The research is expected to be used for all companies.
Originality/Value: This research proposes a novelty study that analyzes how fraud prevention and SDGs can mediate CM and CA on reputation.
