Internal Control and Organizational Culture on Fraud Prevention Efforts (Fraudksp)
DOI:
https://doi.org/10.55927/ijbae.v5i4.50Keywords:
HR Quality, Internal Control, Organizational Culture, Leadership Commitment, Fraud Prevention, PLS-SEMAbstract
This study analyzes the influence of human resource (HR) quality, internal control, and organizational culture on fraud prevention in the Directorate General of Population and Civil Registration (Ditjen Dukcapil), examining the moderating role of leadership commitment. Using PLS-SEM with primary survey data, results show R² = 0.686 (substantial), indicating the model explains 68.6% of variance in fraud prevention. HR quality (β=0.282) and leadership commitment's moderation of internal control (β=0.269) are significant. The FRAUDKSP concept is proposed as a conceptual contribution integrating eight dimensions of fraud prevention in the public sector.
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