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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENCEGAHAN FRAUD PENGADAAN BARANG PADA INSTANSI PEMERINTAHAN DAERAH (Studi Kasus Dinas Penanaman Modal & Pelayanan Terpadu Satu Pintu Kota Malang)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENCEGAHAN FRAUD PENGADAAN BARANG PADA INSTANSI PEMERINTAHAN DAERAH (Studi Kasus Dinas Penanaman Modal & Pelayanan Terpadu Satu Pintu Kota Malang)
 
Creator Yasmita, Yasa
Hidayati, Nur
Afifudin, Afifudin
 
Description ABSTRACTThis study aims to determine the factors that affect the prevention of fraudprocurement of goods. Population in this research is all employee of accountingdepartment, part of PPK and PPTK. While the sample in this study is the Office ofInvestment and Service Integrated One City Malang. The sampling technique isdone by Purposive Sampling method. The sample was 46 questionnaires. Thisdata is obtained from employees of accounting, PPK and PPTK. Data analysiswas done by using multiple linear regression method. The results of this studyindicate that (1) control environment, risk assessment, communication system andaccounting information, filling activity, and monitoring simultaneously have aneffect on fraud prevention (2) control environment, risk assessment,communication system and accounting information, and partial monitoring affectthe prevention of goods fraud.Keywords: control environment, risk assessment, communication system andaccounting information, control activities, monitoring, and prevention offraud goods.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1400
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1400/1379
 
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