Leadership Commitment: The Key to Effective Fraud Prevention at Ditjen Dukcapil

Illustrastion by AI

FORMOSA NEWS

A study by researchers from Universitas Negeri Jakarta—Riza Aulia Rachman, Igka Ulupui, and Indra Pahala—reveals that leadership commitment is the most crucial catalyst for preventing fraud within the Directorate General of Population and Civil Registration (Ditjen Dukcapil). Published in 2026, the research emphasizes that internal controls and organizational culture cannot reach their full potential in minimizing fraud risks without strong, proactive support from leadership.

Background

Fraud poses a significant threat to government governance, eroding public trust and causing substantial financial losses. Within the Ditjen Dukcapil, audit reports from the Audit Board of the Republic of Indonesia (BPK RI) have frequently highlighted recurring issues, including unresolved asset recording. While organizations often rely on human resource (HR) quality, internal controls, and organizational culture to prevent fraud, these elements frequently fail to deliver optimal results without clear, authoritative direction from top leadership.

Research Methodology

The study utilized an explanatory quantitative approach, collecting primary data through surveys distributed to structural officials, administrative staff, and technical employees at Ditjen Dukcapil. The collected data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to map how various factors interact within the fraud prevention system.

Key Findings

The research highlights several critical insights into fraud prevention efforts:

• HR Quality as a Pillar: High-quality human resources have a significant and positive direct impact on fraud prevention efforts.
• The Role of Leadership: Neither internal controls nor organizational culture significantly reduce fraud when operating in isolation; they require the influence of leadership.
• The Moderating Catalyst: Leadership commitment acts as a vital moderator, significantly strengthening the effectiveness of internal controls in preventing fraud.
• The FRAUDKSP Model: The researchers introduced the FRAUDKSP model, which successfully explains 68.6% of the factors determining fraud prevention—a substantial figure indicating high model relevance for the public sector.

Implications and Impact

The study confirms that investing in leadership development focused on integrity is the most strategic intervention for anti-corruption governance in the public sector. The findings suggest that organizations should prioritize anti-corruption competency-based training for employees and implement real-time monitoring technologies. Ultimately, leadership commitment is not merely a supplementary factor; it is the fundamental pillar required to ensure organizational control instruments function as intended.

Author Profiles

This research was conducted by a team from the Postgraduate Program, Master of Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta:

• Riza Aulia Rachman: Principal researcher and postgraduate student in Accounting.
• Igka Ulupui: Lecturer and expert in Accounting and organizational governance.
• Indra Pahala: Lecturer and expert in Accounting and organizational governance.

Research Source

Rachman, R. A., Ulupui, I., & Pahala, I. (2026). "Internal Control and Organizational Culture on Fraud Prevention Efforts (Fraudksp)". Current: Kajian Akuntansi dan Bisnis Terkini.

DOI: https://doi.org/10.55927/ijbae.v5i4.50