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Pengaruh Penerapan Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang

Author

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  • Hermiyetti Hermiyetti

    (STEKPI Jakarta)

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

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), pages 1-12, Desember.
    • Handle: RePEc:uii:jaaife:v:14:y:2010:i:2:p:1-12
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    Citations

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    Cited by:

    1. Ari Fahimatussyam Putra Nusantara & Gugus Irianto & Yeney Widya Prihatiningtias, 2020. "Fraud prevention and detection practices in the perspective of Jember Regency internal auditor," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(4), pages 377-384, July.
    2. 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.

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