Writer / NIM
RIMAN LAMBASE / 921414112
Study Program
S1 - AKUNTANSI
Advisor 1 / NIDN
Dr. RIO MONOARFA, SE.Ak, M.Si,CA / 0008107405
Advisor 2 / NIDN
SITI PRATIWI HUSAIN, SE, M.Si / 0009038601
Abstract
ABSTRAK
Riman Lambase. 921414112. 2018. Pengaruh Implementasi pengendalian intern terhadap pencegahan fraud pada Direktorat Jenderal Perbendaharaan Kantor Wilayah Provinsi Gorontalo. Skripsi, Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo. Pembimbing I Dr. Rio Monoarfa SE.Ak, M.Si, CA dan Pembimbing II Siti Pratiwi Husain SE,. M.Si.
Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh implementasi pengendalian intern terhadap pencegahan fraud pada Direktorat Jenderal Perbendaharaan Kantor Wilayah Provinsi Gorontalo. Metode penelitian ini menggunakan metode kuantitatif, dengan data primer melalui pengumpulan data kuesioner serta teknik analisis menggunakan analisis regresi.
Berdasarkan hasil analisis, menunjukan bahwa pengaruh Pengendalian Intern terhadap Pencegahan fraud pada Direktorat Jenderal Perbendaharaan Kantor Wilayah Provinsi Gorontalo dapat dikatakan sangat baik. Sehingga disimpulkan bahwa pengendalian intern berpengaruh positif signifikan terhadap pencegahan kecurangan (fraud). Akan tetapi, ada beberapa hal yang perlu diperbaiki terutama pada kegiatan pengendalian yang ada di Direktorat Jenderal Perbendaharaan Kantor Wilayah Provinsi Gorontalo.
Kata kunci: Pengendalian Intern, Pencegahan Kecurangan (fraud)
ABSTRACT
Riman Lambase. 921414112. 2018. The Influence of Implementation of Internal Control on Fraud Prevention at Directorate General of Treasury for Regional Office of Gorontalo Province. Skripsi, Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economics State University of Gorontalo. The Principal Supervisor is Dr. Rio Monoarfa, SE.Ak, M.Si, CA, and the co-supervisor is Siti Pratiwi Husain, SE, M.Si.
The research aimed to investigate to what extent the influence of implementation of internal control on fraud prevention at the Directorate General of Treasury for Regional Office of Gorontalo Province. The research applied a quantitative method by employing primary data obtained from the questionnaire data collection. The technique of analyzing the data used regression analysis.
based on the analysis result, it showed that the influence of implementation of internal control on fraud prevention at the Directorate General inferred that the internal control had a positive and significant influence on fraud prevention. However, several things required to improved in regard to the control activity at the Directorate General of Treasury for Regional Office of Gorontalo Province
Keywords: Internal Control, Praud Prevention
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