PENGARUH PERAN AUDIT INTERN DAN EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERN PEMERINTAH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada SKPD Pemerintah Kota Padang Panjang)

Abstract

ABSTRACT
This study was to know the effect of internal audit on the tendency of accounting
fraud and the effect of the effectiveness of the internal control of government on the tendency
of accounting fraud.
This study classified causative research. The population are all unit area (SKPD)
Malang City Government. Sampling was using total sampling and there are 38 respondents.
Data collection method was using a questionnaire and analyzed by multiple linear
regression.
The results showed that the role of internal audit effected on the tendency of
accounting fraud and the effectiveness of the internal control of government not effected on
the tendency of accounting fraud.
Keywords: the role of internal audit, the effectiveness of the internal control of
government, tendency accounting fraud.