Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas
Kinerja
Instansi Pemerintah Dalam Mencegah Fraud
Abstract
Each of government units has
responsibility to make report showing its accountability and trasparancy. To
achieve this situation, the main problem is on the information relevancy and
accurateness so the government can avoid frauds. Using entity theory as the
grand theory, agency theory as the middle theory and behaviour organizations as
supporting theory, the reseach show that both public sector accounting imple mentation
and government financial report quality control will have an impact to the
accountability of government unit performance and then they also will make an impact
to their effort to avoid fraud.
Keywords: Public
Sector, Performance Report, Financial Report, Fraud
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