IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v14y2010i2id2252.html
   My bibliography  Save this article

Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang

Author

Listed:
  • Hermiyetti Hermiyetti

Abstract

The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city. Data have been collected by questionnaire. The tools of statistic analysis using path analysis. The result of this study indicates that there are effects of internal control applying on procurement fraud prevention. It means that procurement fraud prevention inclined by internal control applying and influenced residue by other factors which not integrated in this study model.Keywords: Internal control, procurement, fraud prevention

Suggested Citation

  • Hermiyetti Hermiyetti, 2010. "Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 14(2).
    • Handle: RePEc:uii:jaaife:v:14:y:2010:i:2:id:2252
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/2252/2054
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Puji Rahayu Setyaningsih & Nengzih Nengzih, 2020. "Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 316-328, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:14:y:2010:i:2:id:2252. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.