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Journal > Jurnal Administrasi Bisnis > Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud

 

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Jurnal Administrasi Bisnis
Vol 4, No 1 (2008)
Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud
Santoso, Urip ( Jurusan Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Katolik Parahyangan)
Pambelum, Yohanes Joni ( Jurusan Akuntansi, Fakultas Ekonomi, Universitas Palangka Raya)
Article Info   ABSTRACT
Published date:
01 Mar 2008
 
Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.
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