Organizational Commitment And The Role Of Internal Auditors As Consultants And Catalysts In Fraud Prevention Efforts

Abstract

The allocation of government funds for education is quite high and continues to increase every year. Some of these funds are allocated directly to schools. One of them is in the form of School Operational Assistance funds. The amount received by the school corresponds to the number of students registered in the basic education data at the Ministry. Since the school received and managed funds independently, several cases related to potential fraud were found. This study aims to analyze the effect of organizational commitment and the role of internal auditors as consultants and catalysts on fraud prevention. Collecting data using a survey with a questionnaire. The research participants were principals, teachers and employees of public elementary schools in Jambi City. The results of the study prove that organizational commitment is able to influence the role of internal auditors as consultants and catalysts. The role of the Internal Auditor has an effect on fraud prevention. Organizational commitment has not been able to influence fraud prevention. Organizational commitment has an effect on fraud prevention with the role of internal auditors as consultants and catalysts as intervening variables. Further researchers can conduct research with a qualitative approach with a wider scope of research area