FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH
 
Creator Indriani, Andini
Hermi, Hermi
 
Subject
Fraud Prevention; Government Internal Control System; Internal Control; Quality of Regional Financial Report
 
Description This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor
 
Date 2020-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/6947
10.25105/mraai.v20i1.6947
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 20, No 1 (2020): April; 99-116
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/6947/pdf
 
Rights Copyright (c) 2020 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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