The objective of this study was to obtain empirical evidence in which a fraud star, representing five contributing factors to fraud, influences asset misappropriation and that internal controls moderate the effect of fraud star with respect to asset misappropriation. The study used a descriptive research method with a quantitative approach. The primary data included 49 indicators distributed to 282 employees who were employed in 5 state-owned companies (BUMN) in Indonesia. The data collection was performed by using a purposive sampling method and analytical method of structural equation modeling (SEM), while partial least square (PLS) were used for data analysis. Based on the results, it showed that the causes commonly associated with fraud, namely pressure, opportunity, justification, and capability have a positive effect on asset misappropriation, while integrity and internal controls operate in the opposite way. It has also been found that internal controls do not undermine the influence of pressure, opportunity, justification, and capability with respect to asset misappropriation. Furthermore, it does not strengthen the influence of integrity on asset misappropriation.

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

Objectives: The objectives of this research are to analyze the implementation of an effective supervisory model in the financial management of the village so that there is no corruption in the village's finances. And to analyze the evaluation of the effective financial supervision model of that village. Theoretical Framework: Agency theory is the grand theory in this study related to village financial management. The theory used for supervision is Accountability and Principal Agent Models, supported by the use of corruption detection theory and the government's Internal Control System. Method: Researchers chose qualitative descriptive research because its practice is not limited to collecting and classifying data; it also includes analyzing and interpreting the meaning of data. The types of data collected are primary data and secondary data. As from the primary in this study are the words and actions of the people being observed. Results and conclusion: Implementation of effective supervision models in the administration of the villages' finances requires a combination of strategies such as improved government audits, enhanced participation of the grassroots, increased transparency and accountability, improved supervision, the provision of guidance and training, and the use of technology. These strategies can help prevent financial corruption and ensure that village funds are used for the benefit of the public. Originality/value/novelty: The novelty of this research suggests that supervision does not stand alone, but must go hand in hand with the coaching process. supervision accompanied by proper coaching will create effective village financial management so as to reduce the occurrence of corruption in village financial management.

The research discussed a pressure, opportunity, as well as rationalization have a positive effect on corruption. However, the system does not weaken the positive influence of opportunity, rationalization, and ability on corruption neither does the internal control strengthen the negative influence of integrity on corruption. Therefore, SPIP in the Supreme Court of the Republic of Indonesia must be able to adapt to the COSO theory since the Court is a government body that is specifically characterized as a law enforcing authority to decide a case in court.

Purpose: This paper aims to test the effectiveness of the Haryono Umar (HU)-model used in corruption prevention strategies through corruption detection as a tool for detecting corruption because the mode of corruption is increasingly dynamic and complex by focusing on the causes of corruption: pressure, opportunity, rationalization, capability and lack of integrity. Design/methodology/approach: The research uses multiple regression methods, classification and regression trees and the HU-model application system developed by researchers. The research sample uses secondary data from financial reports on the Indonesia stock exchange according to organizational clustering (such as red, grey and green areas). Findings: The research result showed that of the 470 sample companies, there were 445 companies, or 98.9%, in the red cluster (indicated corruption), 19 companies, or 4.04, in the green clusters or not indicated corruption and six companies, or 1.28%, were included in the grey cluster or potential corruption. By knowing the cluster of an organization, efforts to prevent corruption can be made effective and efficient. Implementing the HU-model proves that the amount of pressure, the abundance of opportunities, the ease of rationalization and the high level of position and authority strengthen the drive for corruption if there is a lack of integrity. Research limitations/implications: Each internal organization can use this model independently and find conditions related to corruption so that they can immediately take action to prevent it. Originality/value: The application of the HU-model is a discovery in preventing corruption by focusing on the possibility of corruption occurring in each organization through organizational clustering.

This study aims to analyze violations of the public accountant code of ethics that occurred in the audit of the financial statements of PT. Hanson International Tbk, especially in the 2016 report. In the report, the company recognized revenue of Rp732 billion from the sale of ready to build lots, even though the transaction was not supported by valid legal documents such as a sale and purchase binding agreement (PPJB). The financial statements still received a “fair without modification” opinion from the auditor, which then raises big questions regarding the integrity and competence of auditors in carrying out their duties. This case became a public concern because it affected thousands of investors, and triggered distrust of the company's audited financial statements. This research uses a descriptive qualitative approach with a literature study method, namely by examining various secondary sources such as scientific articles, audit reports, mass media news, and official documents from related institutions. The results of the study identified that the violations that occurred included the basic principles in the code of ethics for the public accounting profession, namely integrity, objectivity, competence and professional prudence, and professional behavior. These violations not only reduce the credibility of the public accounting profession, but also cause large financial losses to the public and tarnish the image of auditing in Indonesia. This research emphasizes the importance of strengthening supervision by regulators and professional organizations, implementing strict sanctions against ethical violations, and the need for early ethical character building through professional education and training. By strengthening the implementation of the code of ethics, it is expected that audit practices in Indonesia can run transparently, accountably, and professionally.