The purpose of this study is to examine the effect of officers’ integrity, competency, and information technology capability on the effectiveness of fraud prevention system at the Government of City of Banda Aceh. The population of this study conprises all Local government agencies (SKPD) consisted of 6 secretariates, 14 offices, 9 technical institutes, 9 sub districts where each are represented by Budget Users, Secretaries, and Heads of Sub-Division. Data were collected using 45 items questionnare. The analytical method used is a multiple linear regression. The results showed that officers’ integrity, officers’ competency, and information technology capability contribute to the effectiveness of fraud prevention system in the Government of City of Banda Aceh, simultaneously, as weel as partially.
CITATION STYLE
Huslina, H., &. Islahuddin, N. S. (2015). PENGARUH INTEGRITAS APARATUR, KOMPETENSI APARATUR, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM PENCEGAHAN FRAUD. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 4, 55–64.
Mendeley helps you to discover research relevant for your work.