MOHAMMAD HUSEN RIFAI, 041411331264 and Agus Widodo Mardijuwono, Drs., M.Si., Ak (2020) Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5 (2). pp. 315-325. ISSN 2443-4175

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Abstract

Purpose The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud. Design/methodology/approach This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software. Findings The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention. Originality/value Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.

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