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Record W3197203258 · doi:10.32520/jak.v10i1.1651

EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN IMPLEMENTASI GGG TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH KAB. INDRAGIRI HILIR

2021· article· id· W3197203258 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJURNAL AKUNTANSI DAN KEUANGAN · 2021
Typearticle
Languageid
FieldSocial Sciences
TopicLocal Governance and Development
Canadian institutionsInstitute on Governance
Fundersnot available
KeywordsBusiness administrationPhysicsBusinessMathematics

Abstract

fetched live from OpenAlex

Penelitian ini menguji secara empiris apakah efektivitas pengendalian internal, asimetri informasi dan implementasi konsep tata pemerintahan yang baik atau good government governance (3G) terhadap kecenderungan kecurangan akuntansi (Fraud accounting) pada Organisasi Perangkat Daerah (OPD) Kabupaten Indragiri Hilir Riau. Penelitian dilakukan pada 12 dinas yang ada di OPD Kabupaten Inhil. Teknik pengambilan sampel digunakan adalah sensus, sampel sebanyak 35 responden. Jenis data yang dipakai adalah data primer. Model analisis data digunakan adalah analisis regresi linear berganda, dengan pengujian kualitas data digunakan adalah uji validitas dan uji reabilitas.Hasil penelitian menunjukkan bahwa secara parsial variabel efektivitas pengendalian internal, asimeti informasi dan implementasi tata pemerintahan yang baik good governance governance berpengaruh baik terhadap kecenderungan kecurangan akuntansi pada OPD Kabupaten Indragiri Hilir provinsi Riau. Hasil uji koefisisen determinasi (R2) sebesar 76% sedangkan sisanya 24% dijelaskan variabel lain.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Research integrity, Insufficient payload (model declined to judge)
Consensus categoriesMeta-epidemiology (narrow)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.692
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0020.002
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0010.003
Science and technology studies0.0030.001
Scholarly communication0.0020.003
Open science0.0020.001
Research integrity0.0010.003
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.021
GPT teacher head0.284
Teacher spread0.263 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it