International Journal of Financial Research
The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star
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.
Full Text:
PDFDOI: https://doi.org/10.5430/ijfr.v12n3p407
This work is licensed under a Creative Commons Attribution 4.0 International License.
This journal is licensed under a Creative Commons Attribution 4.0 License.
International Journal of Financial Research
ISSN 1923-4023(Print)ISSN 1923-4031(Online)
Copyright © Sciedu Press
To make sure that you can receive messages from us, please add the 'Sciedupress.com' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.