Pengendalian Internal Terhadap Deteksi Risiko Kecurangan dan Kinerja Perusahaan Daerah Air Minum

Abstract

<p align="center"><em>ABSTRACT</em></p><p><em><br /> The </em><em>research</em><em> was entitled The </em><em>influence </em><em>of Internal Control </em><em>on </em><em>Risk Management </em><em>and its implication on Perusahaan Daerah Air Minum </em><em>Performance. </em><em>The formulation of the problem is whether there: internal control influence on enterprise risk management, internal control influence on corporate performance, </em><em>fraud </em><em>influence on corporate performance. The purpose of this study is to examine and analyze: internal control influence on enterprise risk management, internal control influence on corporate performance, </em><em>fraud </em><em>influence on corporate performance. During this time many research fields of accounting and finance are well have analyzed the influence of the internal control</em><em> on</em><em> risk management and corporate performance, but rarely all three studies measure the impact of these variables on corporate performance as measured by Malcolm Baldrige. The research method uses analytical descriptive and exploratory. Samples were directors and audit committee in </em><em>PDAM </em><em>Jakarta, Bogor, Tangerang and Bekasi. Methods of data analysis using partial least square. Results of the study are: internal control positive effect on the risk management, internal control positive effect on the malcolm baldrige performance, risk management positive effect on the malcolm baldrige performance</em></p>