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Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Dengan Sistem Akuntabilitas Kinerja Instansi Pemerintah Sebagai Variabel Intervening

This study aims to examine the effect of the Internal Control System, Governance and Risk Management for Fraud Prevention with the Performance Accountability System of Government Agencies as an Intervening Variable. The population used in this study was the Regional Apparatus Organization (OPD) in the Riau Provincial Government, amounting to 35 OPDs. The sample selection is through saturated sampling method with the Head of the Finance Subdivision, Treasurer and Accounting Staff as respondents. The data use are primary data sourced from questionnaires. The data analysis method used in this study was the Partial Least Square (PLS) approach, using the WarpPLS V.7.0.
The results show that there is an influence of internal control systems, governance and risk management on fraud prevention, there is an influence between internal control systems on fraud prevention through the performance accountability system of government agencies as an intervening variable, there is an influence between governance on fraud prevention through the performance accountability system of government agencies as an intervevning variabel, and there i no influence between risk management on fraud prevention through the performance accountability system of government agencies as an intervening variable.
Keywords : Internal Control System. Governance, Risk Management, Fraud Prevention, Performance Accountability System of Government Agencies

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0048)
10 07. 220 (0048)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0048)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 187 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0048)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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