Pengaruh Penerapan Sistem Pengendalian Intern Kas Dan Implementasi Good Corporate Governance terhadap Kecurangan

Abstract

This study aims to find out influence of internal control system of cash and good corporate governance of implementation on fraud. The population  is a BUMN company in padang municipal, 34 companies. The sample was (total sampling) the respondent head branch, accounting manager and accounting staff as many as 102 people. The questionaires is using to coleect data. Data is is the primary data source. Analizing date using multiple regression. The study result indicate (1) internal control system of cash and good corporate governance of implementation simultaneously affect fraud with the amount of R²30,8%. (2) the internal control system of cash have significance negativeeffect on fraud with t_count<t_table (-2,152<1,699)), with a significanc level of 0.040< α β coefficient of 0.05 and a negative value that is equal to -0.354. (3) thegood corporate governance og implementation have a significant negative effect on fraud with t_count<T_table (-2,132<1,699), with a significance level of 0.042, <α0,05 and β coefficient negative value is equal to -0,351

Keywords: internal control system of cash, good corporate governance of implementation, fraud.