ENTERPRISE RISK MANAGEMENT DALAM MENCEGAH DAN MENDETEKSI KECURANGAN DI PARLEMEN INDONESIA

Authors

  • Fitriyani Lestari Universitas Trisakti
  • Sekar Mayangsari Universitas Trisakti

DOI:

https://doi.org/10.26418/apssai.v3i2.89

Keywords:

Enterprise risk management, Fraud, Internal audit

Abstract

Enterprise Risk Management (ERM) is one tool used to improve governance and internal control, which is expected to prevent and detect fraud. This study discusses the application of risk management through the five pillars of the COSO ERM Integrated Framework in the DPR, MPR, and DPD RI in preventing and detecting fraud. This research uses mixed methods by combining qualitative and quantitative research through surveys and regression tests with 75 questionnaires and interviews with respondents who are Government Internal Supervisory Apparatus (APIP). According to the study's results, risk management, evaluation, and reporting significantly influence efforts to prevent fraud, and further research results also show that governance, strategy, risk management, and reporting significantly influence efforts to detect fraud. The results of this study indicate that, empirically, Enterprise Risk Management contributes to minimizing and identifying fraud in the DPR, MPR, and DPD RI.


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Published

28-10-2023

How to Cite

Lestari, F., & Mayangsari, S. (2023). ENTERPRISE RISK MANAGEMENT DALAM MENCEGAH DAN MENDETEKSI KECURANGAN DI PARLEMEN INDONESIA. APSSAI ACCOUNTING REVIEW, 3(2), 176–197. https://doi.org/10.26418/apssai.v3i2.89

Issue

Vol. 3 No. 2 (2023): Oktober

Section

Articles

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Copyright (c) 2023 Authors

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