Image of Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP), Komitmen Organisasi Dan Moralitas Aparat Terhadap Pencegahan Kecurangan Akuntansi (Studi Empiris Pada SKPD) Di Kabupaten Kampar)
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Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP), Komitmen Organisasi Dan Moralitas Aparat Terhadap Pencegahan Kecurangan Akuntansi (Studi Empiris Pada SKPD) Di Kabupaten Kampar)

This research aims to examine the effect of government internal control system, organizational commitment and apparatus morality on accounting fraud prevention in SKPD of Kampar Regency. All variabel in this research were measured using a likert scale. The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 93 respondents who are working as financial staff in SKPD of Kampar Regency. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version. The results of this study is showed that government internal control system, organizational commitment and apparatus morality influence to the accounting fraud prevention in SKPD of Kampar regency. The coefficient determination of this research is 57.3% while 42.7% explained by other variabel that not include in this research model. Keyword : Government Internal Control System, Organizational Commitment,Apparatus Morality, Accounting Fraud Prevention.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0087)
02 03. 117 (0087)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0087)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
ix, 91 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0087)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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