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All Journal Kajian Akuntansi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Doddy Chandra Banjarnahor
Politeknik Negeri Medan
Economics, Econometrics & Finance

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SISTEM PENGENDALIAN INTERNAL, PERAN AUDIT INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA (SDM) TERHADAP PENCEGAHAN KECURANGAN Doddy Chandra Banjarnahor; Deliana; Cris Kuntadi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 2 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Abstrak : Kecurangan (fraud) adalah tindakan yang sengaja dilakukan oleh pihak-pihak didalam suatu manajemen untuk memperoleh keuntungan secara pribadi dan tentunya bersifat merugikan. Literatur review ini mengulas variabel-variabel yang mempengaruhi pencegahan kecurangan (y) sebagai faktor dependen, penerapan sistem pengendalian internal (x1), peranan audit internal (x2) serta kapabilitas sumber daya manusia (x3) sebagai faktor independen. Tujuan Penulisan artikel ini untuk mengembangkan hipotesis tentang pengaruh antar variabel sehingga dapat digunakan dalam penelitian selanjutnya. Hasil kajian literatur artikel yang dilakukan penulis menunjukkan bahwa variabel penerapan sistem pengendalian internal (x1) berpengaruh terhadap pencegahan kecurangan (y), peran audit internal (x2) berpengaruh terhadap pencegahan kecurangan (y), dan kapasitas Sumber daya manusia (SDM) berpengaruh terhadap variabel pencegahan kecurangan (y).
ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY Banjarnahor, Doddy Chandra; Napitupulu, Ilham Hidayah; Nurlinda, Nurlinda
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4763

Abstract

The aim of this research is to analyze the influence of the role of Regional Assets Management, Internal Control Systems, and Human Resource Competency on the Quality of Sibolga City Government Financial Reports. The method used in this study employs a quantitative approach; the data collection method uses a survey, and the data used are primary data (questionnaires). The total population in this study comprised 80 Sibolga City Government Regional Apparatus Organization Property Managers, comprising 30 Regional Apparatus Organization Property Administrators, 17 sub-district property administrators, 10 junior high school property administrators, and 23 elementary school property administrators. From the results of collecting the questionnaires, 46 questionnaires were obtained, which could be processed using SPSS software, version 25. The data analysis employed descriptive statistical data analysis, multiple linear regression techniques, and hypothesis testing. Based on the research results, it is shown that the Management of Regional Assets, Internal Control Systems, and Human Resource Competency have a positive and significant effect on the Quality of Financial Reports of the Sibolga City Government.   Keywords     : Human Resource Competence, Internal Control Systems, Management of Regional Assets, Quality of Financial Statement.
Co-Authors Cris Kuntadi DELIANA DELIANA Napitupulu, Ilham Hidayah Nurlinda Nurlinda, Nurlinda