文章基本信息

标题：Application of Internal Control in Reducing Accounting Chance
其他标题：Application of Internal Control in Reducing Accounting Chance
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作者：Aldila Dinanti ; Lina Rifda Naufalin ; Pretisila Kartika Putri 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2018
卷号：10
期号：21
页码：133-137
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to analyze the effect of internal control on the tendency of accounting fraud conducted on SME Kurnia. This research is a qualitative descriptive research that is paying attention to a fact and perform analysis on the results of observation. Methods of data collection are semi structured interviews, owners and employees as research subjects. The data collected are primary data of interview result and some accounting process notes as well as secondary data in the form of journals and supporting books. The result of the research shows that internal control influences the tendency of accounting fraud. The higher the internal control will be able to reduce the tendency of accounting fraud, and vice versa. Internal controls such as leadership, effectiveness and efficiency of operations, segregation of duties, recording periodically conducted, and supervision. Keywords: internal control, accounting fraud
关键词：internal control; accounting fraud