Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dan Asimetri Informasi terhadap Pencegahan Fraud

Nur Azizah (Fakultas Ekonomi, Universitas Negeri Padang)
Erinos Erinos (Fakultas Ekonomi, Universitas Negeri Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)

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.