文章基本信息

标题：PENGENDALIAN INTERNAL TERHADAP KECURANGAN
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作者：Sukadwilinda Sukadwilinda ; R. Aryanti Ratnawati
期刊名称：Jurnal ASET (Akuntansi Riset)
印刷版ISSN：2086-2563
电子版ISSN：2541-0342
出版年度：2017
卷号：5
期号：1
页码：11-21
DOI：10.17509/jaset.v5i1.10031
出版社：Program Studi Akuntansi
摘要：Internal control in a company is very important. It is expected that with good internal control, employees do not do things outside the rules that have been set. Today very rarely found companies that are free from fraud . With good internal control is expected to prevent the occurrence of acts of fraud in the company. Fraud is often done is cash fraud. The results of this study indicate that the variable Internal Control (X) has a significant influence on Fraud Cash (Y). This is evident from the constant value of 1.860 and the value of the Internal Control Coefficient (X) of 0.640, this shows that if the Internal Control (X) rises by one point then the variable Prevention of Fraud Cash (Y) will rise by 0.640. Correlation value obtained for 0.776 which means there is a strong correlation relationship between internal control with fraud prevention cash. Internal Control has an effect of 60.2% on fraud; while the remaining 39.8% is influenced by other variables that are not examined.
关键词：pengendalian internal; kecurangan; internal control; fraud