The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government

Tarjo Tarjo, Henryan Vishnu Vidyantha, Alexander Anggono, Rita Yuliana and Siti Musyarofah

Cogent Economics & Finance, 2022, vol. 10, issue 1, 2101222

Abstract: It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal management. We acquired 151 data points from the Supervisory Apparatus of Local Government Agencies in Indonesia using a questionnaire. To test the hypothesis, this study employs regression analysis. According to the findings, the control environment, risk assessment, control activities, information and communication, and monitoring all have a significant impact on fraud prevention and detection. This work contributes empirically to the use of Enterprises Risk Management to minimize and identify fraud in Indonesian local governments.

Date: 2022
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DOI: 10.1080/23322039.2022.2101222

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