ENFORCEMENT OF GOOD GOVERNANCE DETERMINANTS TEST AND CONSEQUENCES TO THE PREVENTION OF FRAUD

Abstract

This study aims to examine the determinants of enforcement good governance (the supervision of Regional House of Representatives/DPRD, the government's internal control system/SPIP, organizational commitment) and the consequences of enforcement good governance to the prevention of fraud. This research is using a quantitative approach while the type is explanatory research. Total population of 258 officials from echelon II, III and IV are working on SKPD Bappeda, BPKAD, Bapenda and Inspectorate County Government on the island of Lombok, while the total sample of 92 people is determined by purposive sampling method. Analysis of data using Smart PLS 3.0. The results showed that the government's internal control system (SPIP) positive and significant impact on the enforcement of good governance, while the supervision of DPRD and the commitment the organization has no significant positive effect. Other results showed that the enforcement of good governance is positive and significant effect on the prevention of fraud. The implications of this research could be useful for officials in local government on the island of Lombok to create policies that can increase employee commitment to the organization and to prevent fraud. The results of this study are also useful for DPRD to create policies that can strengthen oversight functions possessed by the DPRD.