Jurnal Ilmiah Universitas Batanghari Jambi
Vol 17, No 3 (2017): Oktober

PENGARUH PENGENDALIAN INTERNAL PERSEDIAAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP UPAYA PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN PERSEDIAAN PADA PT MITRA JAMBI PRATAMA

Mufidah Mufidah (Unknown)

Article Info

Publish Date
27 Oct 2017

Abstract

This research aims to analyze: (1) influence of internal controls against fraud prevention on inventory management of inventory in PT Mitra Jambi Pratama. (2) to analyse the influence of the accounting information system towards the prevention of fraud in the management of the inventory of PT. Mitra Jambi Pratama. Analysis using Partial Least Square (PLS), start from measurement model (outer model), model structure (inner models) and hypothesis testing. The results showed that (1) the internal control supplies has positive significant affect  to the prevention of fraud in the management of supplies in PT. Mitra Jambi Pratama and (2) the accounting information system  has positive significant   affect to the prevention of fraud on inventory management on PT. Mitra Jambi PratamaKeywords: Internal control ,  information systems, Fraud

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...