Jurnal Akuntansi Profesi
Vol. 13 No. 1 (2022)

Pengaruh Pengembangan Mutu Karyawan, Komitmen Organisasi, dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan: (Studi Kasus LPD Kecamatan Seririt)

Desy Kristina (Ganesha university of education)
I Gede Putu Banu Astawa (Unknown)



Article Info

Publish Date
11 May 2022

Abstract

The study aims to find out how variable employee quality development, organization commitment, and internal control effectiveness affect prevention. The study was conducted with a quantitative method. The population which is the unit for analysis in this study is 19 pd in the sheath district. How the sample is taken is by an impressive sampling with the number of respondents to 51. The type of data in this study is the primary data and secondary data.  Data collection is done using a questionnaire's instrument. The measurement was conducted through a Likert scale. The research data analysis was throough multiple linear regression analysis of SPSS Version 24.0. The results of this study were as follows: employee quality, organization commitment, and the effectiveness of internal control affect cheating prevention, an independent variable contribution is 70.9%.Keywords: MSME, Pentahelix, Collaboration Keywords : Employee Quality, Organizational Commitment, Internal Control Fraud Prevention

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Journal Info

Abbrev

JAP

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting ...