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Sistem pengendalian intern sebagai prediktor kecurangan akuntansi pada pemerintah daerah ; dapatkah loyalitas individu memitigasinya?
Various cases of corruption occurring in the government sector and the gaining of unqualifie audit opinion of local government financia reports that is not yet optimal in some regions in Indonesia indicate that internal control system is weak and the lack of individual loyalty in achieving organizational goals. Those lead to the practice of accounting fraud. This study aims to examine the effect of internal control system on accounting fraud with individual loyalty as a moderating variable. This study uses accounting students of Gadjah Mada University as respondents through purposive sampling technique by spreading the research module through scenario as an introduction for respondents in answering research questions. The analytic tool uses SmartPLS version 3.0. The results show that when the internal control of local government organizations is higher, the practice of accounting fraud will be lower. Conversely, when the internal control system is low, the accounting fraud will be higher. Furthermore, the interaction between internal control system and loyalty does not affect individuals in committing accounting fraud in local governments..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017 |
|---|---|
| Edisi | - |
| Subjek | Local government Internal control Loyalty Accounting fraud |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |