Penulis / NIM
CITRA / 921409003
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
Dr. RIO MONOARFA, SE.Ak, M.Si,CA / 0008107405
Pembimbing 2 / NIDN
NILAWATY YUSUF, SE., Ak., M.Si / 0011057204
Abstrak
Citra. The Influence of E-Audit Application toward Fraud Prevention within
Gorontalo Provincial Government (A Study Case in Regional Bureau of
Finance, Gorontalo Province), Skirpsi, Gorontalo, Study Program of S1
Accounting, Accounting Department, Faculty of Economics and Business,
Universitas Negeri Gorontalo, 2013.
This research aimed to know the influence of e-audit application toward the fraud prevention within Gorontalo Provincial government. The population of this research was the Finance Regional Bureau of Gorontalo Province staff, particularly staff of budgeting and regional financial development, treasury, income and finance revenue, and regional wealth development units. The sampling technique was by purposive sampling with 20 people as the sample. Data collection was done by questionnaire, and data analysis was done by simple linear regression technique.
The result showed that the application of e-audit had a significant influence toward fraud prevention as much as 19.2%. This means that the more optimal the e-application at the Finance Regional Bureau, the better the fraud prevention within Gorontalo Provincial government. Nevertheless, the influence was categorized as low. The reason behind was the application of e-audit was relatively new started from 2012, and the application was only in Investigation for a specific purpose by the Auditing Board.
Keywords: The application of e-audit, fraud prevention.
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