TINJAUAN LITERATUR MENGENAI DAMPAK PENGELOLAAN RISIKO DALAM PENGENDALIAN INTERN TERHADAP PRILAKU TERKAIT SISTEM INFORMASI AKUNTANSI
Abstract: The
aim of this article is to examine prior studies on risk management impact to
internal control. Risk management is related to internal control systems and
behavior. The behavior investigated in this article is accountants’ behavior
about disclosure in financial reporting. The methods og this article is
literature review form published article in international journal.
Keywords:
risk management, internal control, accountants’ behavior, accounting
information systems
Penulis: Amelia
Setiawan (Fakultas Ekonomi Universitas Katolik Parahyangan Bandung)
Kode Jurnal: jpakuntansidd120001
