Universitas Bhayangkara Jakarta Raya

Institutional Repositories

Pangaribuan, David (2016) PENGARUH PENERAPAN INSTITUTION GOVERNANCE DAN MANAJEMEN RISIKO TERHADAP SISTEM AKUNTABILITAS KINERJA SERTA IMPLIKASINYA PADA PENCEGAHAN FRAUD (Studi Pada SKPD Pemerintahan Daerah Propinsi Banten). Doctoral thesis, Universitas Trisakti.

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Abstract

Behalf local government outonomous, have been incurring many problem in financial local government governancesystem. One of the problem is fraud practices movingly of head goverment to local government. One probability factor to incurring the problem is knowledge, convinience and commitment weakness to implements institution governance, risk management and public accountability governance system. The Negatif impluences made opportunity fraud practices in financial governance government system special with local goverment. The fraud practices massively can combate empowering survival achievely local goverment, productivities redundant and empowering local government to establishment glories and richement local siviliciation. Goals of research is exploring of impluences institution governance, risk management and accountability government performance system impluences to detection fraud practices in governance financial local government system on Banten Provincies. Research of results prove that: (1) Institution governance implements have positive influences to detection fraud practices, (2) Institution governance implementas have positive impluences to accountability government performance system. (3) Risk management implements to proxion with effectively risk management and internal control government system have negatifvely impuences to detection fraud practices, (4) Risk management application have positively impluences to accountability government performances system, and (5) accountability government performances system have positively impuences to detection fraud practices in financial local government system. Result research implication to performance SKPD on Banten Province of local government so to commitmen increased of institution governance implementation with principles transparancy, akuntability, partisipatif dan responsibility. Increasingly knowledge, conviniences and carelesly function important and benefid special risk management on managing risiko and controlling government activities. Commitmen empowering SKPD to establish accountability performance governement sistem with objectively, honesty, comprehensive and publish timely. So that can to increasing public accountability and function as sustainalibity increasing performance system. Finaly third factor can positiply implicate to detection fraud practice in governance finance sistem local government Banten Propince.

Item Type:	Thesis (Doctoral)
Subjects:	Umum > Karya Ilmiah Umum > BKD
Depositing User:	Dr David Pangaribuan
Date Deposited:	12 Apr 2023 05:37
Last Modified:	12 Apr 2023 05:37
URI:	http://repository.ubharajaya.ac.id/id/eprint/20403

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