| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
|
| dc.contributor |
|
|
| dc.creator |
Nadia, Fahd Akhmad |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2018-08-13 |
|
| dc.date.accessioned |
2019-09-12T07:04:38Z |
|
| dc.date.available |
2019-09-12T07:04:38Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13704 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24439 |
|
| dc.description |
Abstract. This study aims to determine the effect of internal control and good corporate governance against fraud prevention. This study used a sample of 38 respondents. The type of data used is primary data, that is by distributing questionnaires to each company. Hypothesis testing is done by using multiple regression test using SPSS 22 software. The result of research shows that internal control and good corporate governance have an effect on fraud prevention. Suggestions for researchers then use different populations such as private companies so that the results obtained will vary, and are not fixated on the three variables that exist in this study but may add other factors that may affect good fraud prevention. Keywords: Internal Control, Good Corporate Governance (GCG), Fraud Prevention Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal dan good corporate governance terhadap pencegahan kecurangan. Penelitian ini menggunakan sampel sebanyak 38 responden. Jenis data yang digunakan adalah data primer, yaitu dengan cara menyebarkan kuesioner kepada setiap perusahaan. Pengujian hipotesis dilakukan dengan menggunakan pengujian regresi berganda dengan menggunakan software SPSS 22. Hasil penelitian menunjukan bahwa pengendalian internal dan good corporate governance berpengaruh terhadap pencegahan kecurangan. Saran untuk peneliti selanjutnya menggunakan populasi yang berbeda seperti perusahaan-perusahaan swasta sehingga hasil yang di dapatkan akan bervariasi, dan tidak terpaku pada tiga variabel yang ada dalam penelitian ini namun dapat menambahkan faktor-faktor lain yang mungkin dapat mempengaruhi pencegahan kecurangan yang baik. Kata Kunci: Pengendalian Internal, Good corporate governance (GCG), Pencegahan Kecurangan |
|
| dc.description |
This study aims to determine the effect of internal control and good corporate governance against fraud prevention. This study used a sample of 38 respondents. The type of data used is primary data, that is by distributing questionnaires to each company. Hypothesis testing is done by using multiple regression test using SPSS 22 software. The result of research shows that internal control and good corporate governance have an effect on fraud prevention. Suggestions for researchers then use different populations such as private companies so that the results obtained will vary, and are not fixated on the three variables that exist in this study but may add other factors that may affect good fraud prevention. |
|
| dc.format |
application/pdf |
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| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13704/pdf_1 |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/13704/3073 |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 861-868 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 861-868 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Pengendalian Internal, Good corporate governance (GCG), Pencegahan Kecurangan |
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| dc.subject |
|
|
| dc.subject |
|
|
| dc.title |
Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Kecurangan |
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| dc.title |
Pengaruh Pengendalian Internal dan Good Corporate Governance terhadap Pencegahan Kecurangan |
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| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
|
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