PENGARUH PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA PEMERINTAH KOTA SURABAYA

Abstract

This research aimed to examine the effect of internal control which was measured by environment control, risk measurement, control activity, information and communication, and monitoring on accounting fraud of Surabaya City Government. The research was qualitative. Whilw, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 108 samples from all employees of Regional Apparatus Work Unit (SKPD) Surabaya City Government. They were consists of 1 inspectorate, 21 Offices, 1 secretariat, and 4 institutions. Moreover, the data analysis technique used multiple linier regression with SPSS 23. The research result concluded environment control did not effect the accounting fraud with negative coefficient. Likewise, risk measurement did effect the accounting fraud with negative coefficient. Similar to environment control and risk measurement, control activity as well information and communication did not effect the accounting fraud with negative coefficient. On the other hand, monitoring had affected the accounting fraud with a negative coefficient.
Keyword: internal control, accounting fraud