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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Erinos Erinos
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dan Asimetri Informasi terhadap Pencegahan Fraud Nur Azizah; Erinos Erinos
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.494

Abstract

This study aims to examine the effect of implementing the government's internal control system (SPIP) and information asymmetry on fraud prevention. This type of research is classified as quantitative research. The data in this study were collected by distributing questionnaires directly to 26 OPDs in South Solok Regency. The data used in this study is primary data. The data collection technique used a questionnaire consisting of 3 respondents in each OPD so that the questionnaires distributed were 78 questionnaires. The analytical method used is Multiple Linear Regression Analysis using SPSS version 24.00. The results showed: The Government Internal Control System (SPIP) had a significant positive effect on fraud prevention, but information asymmetry had an effect on fraud prevention.
Co-Authors Nur Azizah