Internal Control System, Good University Governance and Fraud Prevention in Higher Education in Jayapura City
Rudiawie Larasati (a), Heru Tjaraka (b*)

a) Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia and Department of Accounting, Faculty of Economics and Business Cenderawasih University, Jayapura, Papua
b)Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia

Abstract

This study aims to obtain empirical evidence on the influence of the implementation of internal control systems on good university governance, the influence of the implementation of control systems on fraud prevention and the influence of the implementation of control systems on fraud prevention mediated by good university governance.
This research is a quantitative research. The sampling technique uses the purposive sampling method. The sample in this study is the academic community at each university in Jayapura City, consisting of the Dean, Vice Dean, Treasurer, Head of Department, Secretary of Department, Head of Study Program, and SPI members with a total of 129 respondents. The type of data is primary data with a data collection method using an online questionnaire with a snowball sampling technique. The analysis tool is the Structural Equation Model (SEM) with the Partial Least Square (PLS) method.
The results of the analysis of direct and indirect influences by looking at the p-value show that the implementation of the internal control system has an effect on fraud prevention and good university has an effect on fraud prevention with p-values of 0.000 and 0.004 respectively. While the indirect influence, namely good university governance, can mediate the effect of the implementation of the control system on fraud prevention with a p-value of 0.003
Research related to cheating in higher education is also still an interesting topic and has not been widely conducted in higher education areas in Eastern Indonesia, because the main objective of higher education is based on the Tri Dharma of Higher Education, which should provide the best possible educational services, but there are still gaps in the tendency for fraud.

Keywords: Internal Control System, Good University Governance, and Fraud Prevention

Topic: Public sector accounting