Suchergebnisse

Purpose of this research are to known that there is an influence between Internal Control System, Organization Culture and Performance Incentive to Fraud Triangle. Population in this research are Government Employee at Cooperative, Small and Medium Enterprises Ministry. We used convenience sampling, and we succeed have about 208 respondents in this research. Test results with multiple regression found that the Internal Control System and Performance Incentive did not influence to the fraud triangle and there is a negative influence Organizational Culture to the fraud triangle on budget implementation at Ministry of Cooperatives and SMEs

This study aims to examine the factors that determine the quality of financial statements in the central government in Indonesia at Ministries/Agencies, namely audit findings and follow-up of audit recommendations. This study uses quantitative methods with secondary data from 74 of 88 Ministries/Agencies in the Central Government in Indonesia. The sampling method is purposive sampling with financial statements starting from 2015-2019 which are processed using the STATA. This study shows that audit findings and follow-up of audit recommendations affect the quality of financial reporting. The more audit findings can have a negative impact on the quality of financial reports and the more follow-up on audit results recommendations can have a positive impact on the quality of financial reporting. This study only analyzes audit findings and follow-up of audit recommendations without any other variables that can support the quality of financial statements and can lead to accuracy in this study. Research is important for the central government in maximizing efforts to maintain the quality of financial reports in the context of accountability to stakeholders, especially to the community through the House of Representatives. This study provides new insights into the factors that determine the quality of central government financial reports in Indonesia.