Pengaruh Pengendalian Internal Birokrasi Pemerintah dan Perilaku Tidak Etis Birokrasi Terhadap Kecurangan Akuntansi di Pemerinthan Persepsi Auditor Badan Pemeriksa Keuangan.  

Oleh:

Wilipo, R.

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 11 no. 1 (Apr. 2008), page 85-100.
Topik: Government Accounting Fraud; Government Internal Control; Unethical Behaviour of the Government Officer

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The aim research is to observe the perception of auditors the Audit Borad of Republic of Indonesia on factors influencing the government accounting fraud. By using 42 experienced and highly educated auditors, as respondents. It was found out that government iternal control and unethical behaviour of government officer simultaneously influence the government accounting fraud. It means that the better the government internal control with their lower the unethical behaviour of the government officer, the lower the government accounting fraud. In other words, these two variables should be together in reducing the government accounting fraud. It is in-line with the earlier researcher finding, that beside of the variables the accounting fraud can be reduced by other independent variables as the elimination of the information asymmetry, and the improvement of the bureaucracy morality

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