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Internal Control Influence toward Acountancy Fraud Tendency: A Case Study on Indramayu District Government


Bachtiar Asikin and Mohd Haizam Mohd Saudi
Abstract

This study aims to find out and explain the influence of internal control on accounting fraud tendencies at the Regional Finance Office of the Government of Indramayu District. The research method used in this study is an explanatory method with a case study approach. The research approach is quantitative. The method for analyzing the relationship between variables is simple linear regression. The results of the study indicate that internal control influences the tendency of accounting fraud.

Volume 11 | 03-Special Issue

Pages: 275-279