Jurnal Akuntansi & Auditing Indonesia
Vol. 14 No. 2 (2010)

Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang

Hermiyetti Hermiyetti (Unknown)

Article Info

Publish Date
01 Dec 2010

Abstract

The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city. Data have been collected by questionnaire. The tools of statistic analysis using path analysis. The result of this study indicates that there are effects of internal control applying on procurement fraud prevention. It means that procurement fraud prevention inclined by internal control applying and influenced residue by other factors which not integrated in this study model.Keywords: Internal control, procurement, fraud prevention

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Journal Info
Jurnal Akuntansi & Auditing Indonesia
Website

Abbrev

JAAI

Publisher

Universitas Islam Indonesia

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication ...