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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Journal of Social and Policy Issues Jurnal Iqtisaduna Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Jurnal Kajian Ilmu Manajemen (JKIM)
Safitri, Anni
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Social and Policy Issues

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Pengaruh Penerapan Akuntansi Sektor Publik dan Kualitas Aparatur Pemerintah terhadap Pencegahan Fraud Laporan Keuangan (Studi Empiris pada Kota Pekalongan) Sari, Fangela Myas; Safitri, Anni; Elshifa, Aria
Journal of Social and Policy Issues Volume 4, No 2 (2024): April - June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v4i2.331

Abstract

This study discusses how the application of public sector accounting and the quality of government officials in preventing financial reporting fraud in the Pekalongan city government and the purpose of this study is to examine how fraud prevention is influenced by organizational ethical behavior and internal control systems. BPK found a number of problems in cases of low quality financial reporting and non-compliance with statutory provisions. Methodology Approach, Design and Methodology Participants in this study consisted of OPD staff in Pekalongan City totaling 61 respondents and for the sample using Purposive sampling is a sampling technique, while direct surveys and questionnaire distribution are survey methods. Analysis with the Smart PLS Version 3.0 Application. Based on the research findings, the SAP implementation variables and the quality of government officials have a significant effect on preventing financial reporting fraud.
Co-Authors Absor, Ulil Dewi, Siska Elshifa, Aria Evaliati Amaniyah Kusuma, Triana Hasty Lestari, Sri Indah Mafulla, Dhuhatun Nichlah, Miftahul Wachidatun Roykhan, Roki Maulana Sari, Fangela Myas Sholikah, Mar’atus Sri Devi, Sri