PUTRI, DWI WULANDARI (2023) DETERMINAN PENGENDALIAN KECURANGAN AKUNTANSI DI KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI TMP C JEMBER. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT This study aims to determine the effect of internal audit, good government governance and the whistleblowing system on controlling accounting fraud at the Sekretariat Dana Bagi Hasil Cukai Situbondo. The population of this research is all employees as much as 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 by distributing questionnaires. 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 influence the control of accounting fraud at the Sekretariat Dana Bagi Hasil Cukai Situbondo. Partially, the whistleblowing system has an effect on controlling accounting fraud. Meanwhile, internal audit and good government governance did not partially influence the control of accounting fraud at the Sekretariat Dana Bagi Hasil Cukai Situbondo. Keywords: Internal Audit, Good Government Governance, Whistleblowing System, Controlling Accounting Fraud.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 05:26
Last Modified:	10 Feb 2025 05:26
URI:	http://repo.itsm.ac.id/id/eprint/970

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