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PENGARUH PERAN AUDIT INTERN DAN EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERN PEMERINTAH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada SKPD Pemerintah Kota Padang Panjang)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PERAN AUDIT INTERN DAN EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERN PEMERINTAH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada SKPD Pemerintah Kota Padang Panjang)
 
Creator Achmadi, Hanif Rizal
 
Description ABSTRACTThis study was to know the effect of internal audit on the tendency of accountingfraud and the effect of the effectiveness of the internal control of government on the tendencyof accounting fraud.This study classified causative research. The population are all unit area (SKPD)Malang City Government. Sampling was using total sampling and there are 38 respondents.Data collection method was using a questionnaire and analyzed by multiple linearregression.The results showed that the role of internal audit effected on the tendency ofaccounting fraud and the effectiveness of the internal control of government not effected onthe tendency of accounting fraud.Keywords: the role of internal audit, the effectiveness of the internal control ofgovernment, tendency accounting fraud.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-06-22
 
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/296
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/296/337
 
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