JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 6 No 3 (2022): December

The Influence of Internal Control and Integrity Employee to The Fraud Prevention

Rizqita Nurul Ridwani Putri (Universitas Langlangbuana)
Mentari Putri Pertiwi (Universitas Langlangbuana)



Article Info

Publish Date
29 Dec 2022

Abstract

The development of the world in doing business in the era of Industry 4.0 which is increasingly fast and varied has resulted in increasing competition between companies and the problems faced by companies are increasingly complex. The more complex the problems faced often deviate far from moral activities and no longer consider integrity. This study aims to determine the effect of internal control and employee integrity on fraud prevention. The object of this research is the Public Works and Spatial Planning Service Bandung Regency. The data used in this study is primary data and uses a data collection method using a questionnaire. This Study uses descriptive analysis and verification methods statistically processed SPSS 26. The results show that 1) internal control effect on fraud prevention 2) employee integrity effect on fraud prevention 3) internal control and employee integrity effect on fraud prevention.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...