PENGARUH PARANOIA BEHAVIOUR DALAM MENETAPKAN KEPUTUSAN TERKAIT INTERNAL CONTROL BAGI PENGUSAHA
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Date
2017-07-20
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Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama
Abstract
Through this research, the researcher will analyze the impact of paranoia behavior
towards establishing decisions regarding internal control in corporations. This research is
assigned because there are many variations in business users’ behavior, one of them is paranoia
behavior. Moreover, decisions to be made based on business activities in a corporation depend on
the decision-makers’ behavior.
Based on the completed research, the researcher concludes that almost all of the
respondents who is entrepreneurs have paranoia behavior and that affects the decision regarding
internal control they have to make. The effect of this paranoia behavior can not be concluded
without comparing the cost business users have to pay for implementing those controls with the
benefit they get by implementing those controls.
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Keywords
Internal Control, Paranoia Behavior