Uskara, Amir and Mulyani, Sri and Akbar, Bahrullah and Sudrajat, Sudrajat (2019) THE EFFECT OF INTERNAL CONTROL SYSTEM'S EFFECTIVENESS OF VILLAGE GOVERNMENT'S PERFORMANCE. OPCION Revista de Ciencias Humanas y Sociales, 35 (89). pp. 195-214. ISSN 2477-9385

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The present study aims to proof the effect(s) of the internal control system’s effectiveness on the village government’s performance, measured through levels of fraudulent activities in village fund management. Data was analyzed using Structural Equation Model (SEM)-LISREL method. The result shows that the lower the internal control effectiveness is, the higher level of fraudulent activities in village fund management are; which may lead to low performance of village government. In conclusion, an effective internal control system plays a crucial role in reducing frauds in village fund management.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: SUDRAJAT
Date Deposited: 14 Nov 2019 03:48
Last Modified: 14 Nov 2019 03:48

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