Determinant of Accounting Fraud Control

Putri Dwi Wulandari; Nurshadrina Kartika Sari; Mainatul Ilmi

doi:10.31967/mba.v7i1.1022

Putri Dwi Wulandari Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala
Mainatul Ilmi Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/mba.v7i1.1022

Keywords: Fraud, Internal Audit, GCG, Whistleblowing

Abstract

This study aims to determine the effect of internal audit, good government governance and whistleblowing system on accounting fraud control in the Sekretariat Dana Bagi Hasil Cukai Hasil Tembakau Situbondo. The population of this study were all employees totaling 52 people. The sampling technique used in this study was a saturated sample, so that a sample of 52 people was obtained. The data collection method used in this study was the distribution of questionnaires. The data analysis methods used are validity and reliability tests, classical assumption tests, hypothesis testing and multiple linear regression analysis. The results of this study indicate that internal audit, good government governance and the whistleblowing system simultaneously affect accounting fraud control in the Sekretariat Dana Bagi Hasil Cukai Hasil Tembakau Situbondo. Partially, the whistleblowing system affects accounting fraud control. Meanwhile, internal audit and good government governance have no partial effect on accounting fraud control at the Sekretariat Dana Bagi Hasil Cukai Hasil Tembakau Situbondo.

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