ANALISIS PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DALAM MENCEGAH FRAUD

Moh Adieb Ainur Rohim, Dwiyani Sudaryanti, Hariri Hariri

Abstract


The cause of this study is to examine and take a look at the effect of public sector accounting at the accountability of public authorities inside the location of fraud prevention. This take a look at makes use of a quantitative approach. The website of this look at became conducted in authorities places of work within the city of Malang. This have a look at might be performed in October 2021 until it's miles completed. The populace on this take a look at consists of authorities agencies located in the metropolis of Malang. Sampling became done using a focused sampling method with predetermined criteria to achieve 57 samples. The effects of the study kingdom that public region accounting has a substantial effect at the responsibility of public establishments, the responsibility of presidency agencies has a considerable impact on fraud prevention, public region accounting has a enormous effect on fraud prevention, and public region accounting has a sizable impact on fraud prevention through accountability of public establishments for overall performance.

Keywords: public area accounting, duty and fraud inside the performance of public establishments


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