PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENCEGAHAN FRAUD PENGADAAN BARANG PADA INSTANSI PEMERINTAHAN DAERAH (Studi Kasus Dinas Penanaman Modal & Pelayanan Terpadu Satu Pintu Kota Malang)

Abstract

ABSTRACT
This study aims to determine the factors that affect the prevention of fraud
procurement of goods. Population in this research is all employee of accounting
department, part of PPK and PPTK. While the sample in this study is the Office of
Investment and Service Integrated One City Malang. The sampling technique is
done by Purposive Sampling method. The sample was 46 questionnaires. This
data is obtained from employees of accounting, PPK and PPTK. Data analysis
was done by using multiple linear regression method. The results of this study
indicate that (1) control environment, risk assessment, communication system and
accounting information, filling activity, and monitoring simultaneously have an
effect on fraud prevention (2) control environment, risk assessment,
communication system and accounting information, and partial monitoring affect
the prevention of goods fraud.
Keywords: control environment, risk assessment, communication system and
accounting information, control activities, monitoring, and prevention of
fraud goods.