Jurnal Administrasi Bisnis
Vol 4, No 1 (2008)

Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud

Santoso, Urip ( Jurusan Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Katolik Parahyangan)
Pambelum, Yohanes Joni ( Jurusan Akuntansi, Fakultas Ekonomi, Universitas Palangka Raya)

Article Info

Publish Date
15 Jul 2014

Abstract

Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.Keywords: Public Sector, Performance Report, Financial Report, Fraud

Copyrights © 2008




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Journal Info
Jurnal Administrasi Bisnis
Website

Abbrev

JurnalAdministrasiBisnis

Publisher

Universitas Katolik Parahyangan

Subject

Economics, Econometrics & Finance

Description

Jurnal Administrasi Bisnis (JAB) adalah jurnal ilmiah Ilmu Administrasi Binis, diterbitkan oleh Center for Business Studies (CeBiS), Jurusan Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Katolik Parahyangan. Jurnal Administrasi Bisnis diterbitkan 2 (dua) kali dalam ...