Pengaruh Sistem Pengendalian Internal dan Kompetensi Terhadap Fraud

Febri Putri Astuti (Universitas Slamet Riyadi Surakarta)
Aris Eddy Sarwono (Universitas Slamet Riyadi Surakarta)

Jurnal Akuntansi dan Pajak
Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023

This study aims to determine the effect of the internal control system and competence on fraud. The research population is the employees of the Hospital. The type of data used is Primary data. The research sample was selected through purposive sampling. Internal control systems and competencies according to research have a significant impact on fraud.