AFIFAH, SILMI NUR (2022) PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN ASIMETRI INFORMASI TERHADAP FRAUD AKUNTANSI (Studi Kasus PT Maju Kasih Karunia). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Di Indonesia kasus tentang fraud berlangsung secara berkali-kali ditandai dengan adanya tindakan dan kebijakan menghilangkan atau menyembunyikan fakta yang sebenarnya dengan tujuan rekayasa laporan keuangan. Setiap perusahan memiliki potensi untuk melakukan fraud, salah satunya PT Maju Kasih Kurnia. Perusahaan distributor import ini memiliki sejumlah potensi dan faktor yang memicu dan mencegah terjadinya fraud. Penelitian ini bertujuan untuk menguji pengaruh efektivitas pengendalian internal, ketaatan aturan akuntansi, dan asimetri informs terhadap fraud. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan studi kasus. Model yang digunakan adalah Partial Least Square dengan bantuan software SmartPLS. Hasil penelitian menunjukkan efektivitas pengendalian internal berpengaruh secara negatif dan signifikan terhadap fraud dengan nilai path coefficients -0,303 dan taraf signifikansi p value 0,005. Selanjutnya, variabel ketaatan aturan akuntansi berpengaruh secara negatif dan signifikan terhadap fraud dengan nilai path coefficients -0,490 dan taraf signifikansi p value 0,000. Sedangkan, asimetri informasi diketahui memiliki hubungan negatif dengan fraud tetapi tidak berpengaruh secara signifikan dengan nilai path coefficients -0,125 dan taraf signifikansi 0,164. Kata Kunci: Fraud, Pengendalian Intern, Ketaatan Aturan Akuntansi, Asimetri Informasi ABSTRACT In Indonesia cases of fraud take place repeatedly marked by actions and policies that omit or hide true facts with the aim of engineering financial statements. Every company has the potential to commit fraud, one of which is PT Maju Kasih Kurnia. This import distributor company has a number of potentials and factors that trigger and prevent fraud. This study aims to examine the influence of the effectiveness of internal control, compliance with accounting rules, and information asymmetry on fraud. This study uses a quantitative research method with a case study approach. The model used is Partial Least Square with the help of SmartPLS software. The results showed that the effectiveness of internal control had a negative and significant effect on fraud with a path coefficient of -0.303 and a significance level of p-value of 0.005. Furthermore, the variable observance of accounting rules has a negative and significant effect on fraud with a path coefficients value of -0.490 and a significance level of p value 0.000. Meanwhile, information asymmetry is known to have a negative relationship with fraud but does not significantly affect the path coefficients -0.125 and a significance level of 0.164. Keywords: Fraud, Internal Control, Compliance with Accounting Rules, Information Asymmetry
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 041 |
| NIM/NIDN Creators: | 43217310051 |
| Uncontrolled Keywords: | Kata Kunci: Fraud, Pengendalian Intern, Ketaatan Aturan Akuntansi, Asimetri Informasi |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 24 Dec 2022 06:55 |
| Last Modified: | 24 Dec 2022 06:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/72783 |
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