Pengaruh Peran Audit Intern Dan Efektivitas Pelaksanaan Pengendalian Intern Pemerintah Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada SKPD Pemerintah Kota Padang Panjang)
Abstract: This study was to
know: (1) The effect of internal audit on the tendency of accounting fraud, (2)
The effect of the effectiveness of the internal control of government on the
tendency of accounting fraud, and (3) The effect of the role of internal audit
on the effectiveness of the internal control of government.
This study classified causative research. The population are all unit
area (SKPD) Padang Panjang Government. Sampling was using total sampling and
there are 50 respondents. Data collection method was using a questionnaire and
analyzed by path analysis.
The results showed that: (1) The role of internal audit significant
positive effect on the tendency of accounting fraud, (2) The effectiveness of
the internal control of government significant negative effect on the tendency
of accounting fraud, and (3) The role of internal audit has a significant
positive impact on the effectiveness of internal control of government.
Keywords: the role of internal
audit, the effectiveness of the internal control of government, tendency
accounting fraud
Penulis: Rezya Friska Amanda
Kode Jurnal: jpakuntansidd150478
