EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENYALAHGUNAAN ASET PADA PT SOUTH PACIFIC VISCOSE
| Main Authors: | , REVIYANA WIN KOBAT, , Prof. Dr., Goedono M.B.A., C.M.A |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/133347/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73966 |
Daftar Isi:
- This study was aimed to evaluate the effectiveness of the internal control system to prevent fraud. The company which is the object of this research is PT South Pacific Viscose is a manufacturing company, with the production of hundreds of tons every day and has regular customers from several countries in europe and asia. This study is qualitative by using the Internal Control Questionnaire (ICQ) as the guide questions. The method in this research is by using a champion method, with formula total of yes answer divided by the total number of questionnaires questions then multiplied by 100%. The effectiveness of internal control is also a contributing factor in this research. The five components of internal control are: 1) The control environment