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Mulia Saputra
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Kecurangan (Fraud) Pada Kegiatan Pelaksanaan Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan (PNPM MPd) di Provinsi Aceh Ismuadi Ismuadi; Mulia Saputra
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern dan komitmen organisasi terhadap kecurangan (fraud) pada kegiatan pelaksanaan program nasional pemberdayaan masyarakat mandiri perdesaan (pnpm mpd) di Provinsi Aceh. Penelitian menggunakan metode sensus karena seluruh populasi dijadikan objek penelitian. Populasi dalam penelitian ini adalah Fasilitator di 18 Kabupaten pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) Provinsi Aceh. Responden untuk setiap Kabupaten adalah Fasilitator Kabupaten, Fasilitator Teknik dan Fasilitator Keuangan. Metode pengumpulan data melalui pembagian kuesioner kepada responden menggunakan analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Komitmen Organisasi baik secara simultan maupun secara parsial berpengaruh terhadap Kecurangan (Fraud) pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) di Provinsi Aceh.KEYWORDS : Kecurangan (fraud), sistem pengendalian intern, komitmen organisasi
Pengaruh Partisipasi Masyarakat, Transparansi Kebijakan Publik dan Pengetahuan Anggota Dewan terhadap Pengawasan Anggaran Pendapatan Belanja Daerah (Studi Empiris di Kabupaten Bener Meriah) Fajarsyah Putra; Darwanis Darwanis; Mulia Saputra
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and council’s knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population  were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where  public participation, transparency of public and council’s knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight.KEYWORDS :  Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area.
Co-Authors Darwanis Darwanis Fajarsyah Putra Ismuadi Ismuadi