Abstract
The purpose of this study was to analyze the role of financial performance in mediating the effects of the performance of human resources, internal controls, standard operating procedures and organizational culture to the prevention of fraud. The population of this study is 58 Unit School and all schools and Power Finance unit manager Tarakanita School unit in Indonesia amounting to 202 people. The sampling method using a purposive sampling method. Data were processed amounting to 142 data with the dataa processing method using the Smart PLS. Hypothesis testing results showed that the quality of human resources and a significant positive effect on financial performance. Internal controls and a significant positive effect on financial performance. Standard operating procedure positive and significant impact on financial performance. Organizational culture positive and significant impact on the financial performance ko. Financial performance and significant positive effect on the prevention of fraud. The quality of human resources and a significant positive effect on the prevention of fraud. Internal controls and a significant positive effect on the prevention of fraud. Standard operating prprocedures positive and significant effect on the prevention of fraud. The organizational culture had no effect on the prevention of fraud. The results of the analysis of mediating variables using the Sobel test found that financial performance is able to mediate the effect of the quality of human resources, internal controls, standard operating procedures and organizational culture to the prevention of fraud.Keywords: Quality of human resources, internal controls, standard operating procedures, organizational culture, prevention of fraudJEL Classifications: E10, E32, E60DOI: https://doi.org/10.32479/ijefi.8955
Highlights
Institutions of an economic entity which manages the funds coming from individuals, communities or government, have an obligation Institutions of periodic financial reports on the management of the fund resources to stakeholders
It can be interpreted that the higher the quality of human resources (HRs), the higher the financial performance school Tarakanita in Indonesia 2
It can be interpreted that the higher the financial performance he will be able to increase the influence of the quality of HRs to the prevention of fraud in school Tarakanita Indonesia 11
Summary
Institutions of an economic entity which manages the funds coming from individuals, communities or government, have an obligation Institutions of periodic financial reports on the management of the fund resources to stakeholders. The desired benefits taken by the company in various ways and strategies to increase profits in their business activities from year to year, but unwittingly following years the company experienced a decline in revenue even though the strategy and the policy applied remains the same or even increase strategy. This situation often occurs in large and small companies due to fraud (fraud) happens in companies that were generally carried out by its own employees who can work with other people outside the company
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