Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 11 No. 2 (2016): Juli

ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD

Agung Priyanto (PT. Pertamina Persero)
Titik Aryati (Fakultas Ekonomi dan Bisnis Universitas Trisakti)



Article Info

Publish Date
11 May 2019

Abstract

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.

Copyrights © 2016






Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...