Jurnal Akuntansi dan Pajak
Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019

Pengaruh Sistem Pengendalian Internal Terhadap Pencapaian Good Government Governance Melalui Pencegahan dan Pengungkapan Fraud

Yasmi Nurdin (Fakultas Ekonomi dan Ilmu Sosial, Universitas Fajar)
Fahriah Tahar (Fakultas Ekonomi dan Ilmu Sosial, Universitas Fajar)
Nurbayani Nurbayani (Fakultas Ekonomi dan Ilmu Sosial, Universitas Fajar)

Article Info

Publish Date
25 Feb 2019

Abstract

This study examines the extent of perception of government’s internal auditors (BPKP) in assessing the ability of the government's internal control system (SPIP) to detect and prevent fraud and encouraging the achievement of Good Government Governance (GGG) in the government agencies. Using the survey method to BPKP auditors at the South Sulawesi representative office and the PLS approach as a statistical tool, empirical facts were found, SPIP had a significant effect on the fraud prevention, fraud disclosure, and achievement of GGG. Moreover, Fraud Control Plan (FCP) also has a significant influence on the achievement of GGG. These results indicate the importance of periodically evaluating the effectiveness of SPIP and FCP by BPKP, in order to doing further improvement of these systems for reaching the GGG.

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Journal Info
Jurnal Akuntansi dan Pajak
Website

Abbrev

jap

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...