CD Tesis

Pengaruh Budaya Organisasi Dan Peran Audit Internal Terhadap Pencegahan Kecurangan Dengan Pengendalian Internal Sebagai Variabel Intervening (Studi Empiris Pada Organisasi Perangkat Daerah Provinsi Riau)

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This study aims to examine and analyze the effect of the Organizational
Culture and Role Of Internal Audit On Fraud Prevention with Internal Control as
an Intervening Variable. This study uses primary data in order to obtain 90
samples of Organisasi Perangkat Daerah with a total of 105 observations. Which
from each OPD are taken 3 respondents : (1) Head of Regional Organization (2)
Financial Administration Officer (3) Expenditure Treasurer.
The Analytical tool used in this research is Structural Equation Modeling-
Partial Least Square (SEM-PLS). From the results of hypothesis testing in this
study, it was found that there was a significant influence between Organizational
Culture and Internal Control on Fraud Prevention, Organizational Culture and
Role Of Internal Audit on Internal Control, Organizational Culture and Role Of
Internal Audit on Fraud Prevention with Internal Control as an Intervening
Variable. But, there was not found a influence Role of Internal Audit on Fraud
Prevention.
From the results of this study, it is expected that Regional Organization in
Riau Province can understand about the importance of Organizatinal Culture,
Role of Internal Audit and Internal Control to Prevent Fraud.
Key Words: Organizational Culture, Role Of Internal Audit, Fraud Prevention,
Internal Control.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247007

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247007

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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