CD Tesis

Faktor-Faktor Yang Mempengaruhi Implementasi Pencegahan Fraud Pada Pemerintah Kabupaten Indragiri Hulu

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Prevention of fraud by local governments needs to be done to fulfill the mandate
of Law number 28 of 1999 in realizing a state administration that is free and
clean from corruption, collusion and nepotism. As the bearer of the people's
mandate, the government has an obligation to carry out its duties effectively and
efficiently including in the proper and responsible management of the country's
economy. Fraud prevention is all efforts to deter potential perpetrators, narrow
the space for movement, and identify activities that have a high risk of fraud
(fraud). Fraud prevention has five objectives, namely prevention, deterrence,
disruption, identification and civil action prosecution. This study uses 4 variables,
namely governance, compliance with accounting rules, apparatus competence
and risk management which are thought to influence fraud prevention in the
Indragiri Hulu Regency government.
The purpose of this study was to examine the effect of governance, adherence to
accounting rules, apparatus competence and risk management on fraud
prevention in the Indragiri Hulu district government. The population in this study
were 45 regional government agencies of the Indragiri Hulu district. Using a
census technique or method with a sample of 169 respondents. The type of data
used is primary data and analyzed using multiple linear regression analysis.
The results of the research show that governance, observance of accounting rules,
apparatus competence and risk management have an effect on fraud prevention.
The implications of this research are expected to strengthen the theory of planned
behavior and the fraud diamond theory. The results of this study provide some
analysis results regarding the factors that influence fraud prevention so that local
governments can make decisions so that fraud prevention can be carried out
optimally.
Keywords: Governance, compliance with accounting rules, apparatus
competence, risk management and fraud prevention

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010247308

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010247308

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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