JURNAL AKUNTANSI
Volume 13, Nomor 2, Juli-Desember 2018

PENGARUH DUKUNGAN MANAJEMEN DAN KAPABILITAS AUDITOR INTERN TERHADAP PENCEGAHAN DAN PENDETEKSIAN FRAUD

Sofie Noor Sofiyani (Universitas Siliwangi)



Article Info

Publish Date
16 Aug 2019

Abstract

The purpose of this study was to describe (1) Management Support, Intern Auditor’s Capability, Prevention and Detection Fraud; (2) Influence of Management Support and Intern Auditor’s Capability on Prevention and Detection Fraud in partially; (3) Influence of Management Support and Intern Auditor’s Capability on Prevention and Detection Fraud in simultaneously. This research used descriptive method with survey approach. Data collection implemented by primary data that obtained directly from subject at Inspektorat of Tasikmalaya City and secondary data from literature. Result showed: (1) Management Support, Intern Auditor’s Capability, Prevention and Detection Fraud was very good; (2) Partially, Management Support and Intern Auditor’s Capability has a significantly effect on Prevention and Detection Fraud; (3) Simultaneously, Management Support and Intern Auditor’s Capability has a significantly effect on Prevention and Detection Fraud

Copyrights © 2018






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta ...