PENGARUH PENERAPAN PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP PENCEGAHAN “FRAUD” (Studi Kasus pada PT.Agro Prima Sejahtera)

SETYANINGSIH, PUJI RAHAYU (2020) PENGARUH PENERAPAN PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP PENCEGAHAN “FRAUD” (Studi Kasus pada PT.Agro Prima Sejahtera). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Internal Control, Organizational Culture and Quality of Accounting Information Systems on Fraud Prevention (Case Study at PT. Agro Prima Sejahtera). The fraud phenomena can be explained using Fraud Triangle Theory. This theory argues that for fraud to be committed, it needs three solid reasons namely pressure, opportunities and rationalisations. Pressure is a stress and demands that trouble the person, usually financial. Personally, an individual may feel pressure to maintain its current lifestyle while he has limited income. Meanwhile, opportunity is a risk to commit fraud. The first hypothesis proposed is internal control has a positive effect on fraud prevention, the second hypothesis is organizational culture has a positive effect on fraud prevention and the third hypothesis is the quality of the accounting information system has a positive effect on fraud prevention. This research is a descriptive quantitative study with data collection using a questionnaire distributed to employees as respondents as many as 70 people. The study was conducted in May-December 2019. The method of analysis in this study uses Partial Least Square (PLS-XLStat). The results of hypothesis testing are internal control, organizational culture and the quality of accounting information systems that have a positive effect on fraud prevention. Keywords: Internal Control, Organizational Culture, Quality of Accounting Information Systems, Fraud Prevention. Penelitian ini bertujuan untuk mengetahui Pengaruh Pengendalian Internal, Budaya Organisasi dan Kualitas Sistem Informasi Akuntansi terhadap Pencegahan Fraud (Studi Kasus pada PT. Agro Prima Sejahtera). Fenomena penipuan dapat dijelaskan dengan menggunakan Fraud Triangle Theory. Teori ini berpendapat bahwa untuk melakukan kecurangan ada tiga alasan kuat yaitu tekanan, peluang, dan rasionalisasi. Tekanan adalah tekanan dan tuntutan yang menyusahkan orang, biasanya keuangan. Secara pribadi, seseorang mungkin merasakan tekanan untuk mempertahankan gaya hidupnya saat ini sementara penghasilannya terbatas. Sementara itu, peluang adalah risiko untuk melakukan penipuan. Hipotesis pertama yang diajukan adalah pengendalian internal berpengaruh positif terhadap pencegahan fraud, hipotesis kedua adalah budaya organisasi berpengaruh positif terhadap terhadap pencegahan fraud dan hipotesis ketiga adalah kualitas sistem informasi akuntansi berpengaruh positif terhadap terhadap pencegahan fraud Penelitian ini merupakan penelitian kuantitatif deskriptif dengan pengumpulan data menggunakan kuesioner yang dibagikan kepada karyawan sebagai responden sebanyak 70 orang. Penelitian dilaksanakan Mei-Desember 2019. Metode analisis dalam penelitian ini menggunakan Partial Least Square (PLS�XLStat). Hasil pengujian hipotesis adalah pengendalian internal, budaya organisasi dan kualitas system informasi akuntansi berpengaruh positif terhadap pencegahan fraud. Kata Kunci : Pengendalian Internal, Budaya Organisasi, Kualitas Sistem Informasi Akuntansi, Pencegahan Fraud.

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 011
NIM/NIDN Creators: 55517120050
Uncontrolled Keywords: Pengendalian Internal, Budaya Organisasi, Kualitas Sistem Informasi Akuntansi, Pencegahan Fraud.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Jan 2022 08:10
Last Modified: 11 Apr 2022 03:09
URI: http://repository.mercubuana.ac.id/id/eprint/54163

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