PENGARUH PENERAPAN ERM (ENTERPRISE RISK MANAGEMENT) INTEGRATING WITH STRATEGY AND PERFORMANCE TERHADAP PENCEGAHAN FRAUD ( Studi Kasus pada PT.Taspen (Persero))

SYAHFITRI, PRADILA (2021) PENGARUH PENERAPAN ERM (ENTERPRISE RISK MANAGEMENT) INTEGRATING WITH STRATEGY AND PERFORMANCE TERHADAP PENCEGAHAN FRAUD ( Studi Kasus pada PT.Taspen (Persero)). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of implementing corporate risk management on fraud prevention. This study adopts the COSO framework for risk management system analysis. This research is a quantitative study with a case study approach. The sample in this study were 99 employees who served in 5 business units using the simple random sampling method. The data analysis method used is Structural Equation Modeling (SEM). Based on the results of hypothesis testing, it shows that risk management has a significant effect on fraud prevention. The risk management implemented by PT Taspen can be categorized as very good. However, it is still necessary to evaluate, monitor and further refine the company's risk management framework. Keywords: COSO, ERM Framework ,Risk Management, Fraud Prevention Penelitian ini bertujuan untuk menguji pengaruh penerapan manajemen risiko perusahaan terhadap pencegahan fraud. Studi ini mengadopsi kerangka kerja COSO dari untuk analisis sistem manajemen risiko. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan studi kasus. Sampel dalam penelitian ini adalah 99 karyawan yang bertugas di 5 unit bisnis dengan menggunakan metode simple random sampling. Metode analisis data yang digunakan adalah structural equation model (SEM). Berdasarkan hasil pengujian hipotesis, menunjukkan bahwa manajemen risiko berpengaruh signifikan terhadap pencegahan fraud. Manajemen risiko yang diterapkan oleh PT.Taspen dapat dikategorikan sangat baik. Namun demikian, tetap perlu dilakukan evaluasi, pemantauan, dan dan penyempurnaan lebih lanjut terhadap kerangka manajemen risiko perusahaan. Kata Kunci: COSO, Kerangka Kerja ERM,Manajemen Risiko, Pencegahan Fraud

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518310010
Uncontrolled Keywords: COSO, Kerangka Kerja ERM,Manajemen Risiko, Pencegahan Fraud
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Feb 2022 03:19
Last Modified: 25 Feb 2022 03:19
URI: http://repository.mercubuana.ac.id/id/eprint/56809

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