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 implementation
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