Journal of Auditing, Finance, and Forensic Accounting
Vol 1, No 1 (2013): APRIL

SISTEM PENGENDALIAN INTERN DALAM PENCEGAHAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA KABUPATEN BANGKALAN

Chairun Nisak (Unknown)
- Prasetyono (Unknown)
Fitri Ahmad Kurniawan (Unknown)

Article Info

Publish Date
20 Apr 2015

Abstract

The purpose of this research is to analyze the implementation of internal control system toward fraud prevention in local government Institution (Satuan Kerja Perangkat Daerah/SKPD). The data of this research were collected by using questionnaires to the chairman of local government Institution (SKPD). The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis. The result of this research showed that the control environment, risk assessment, control activities, information and communication, and monitoring activities had significant influence to the prevention of fraud both simultaneously and partially.

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Journal Info
Journal of Auditing, Finance, and Forensic Accounting
Website

Abbrev

jaffa

Publisher

Universitas Trunojoyo Madura

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...