PENGARUH TINDAKAN PENCEGAHAN, PENDETEKSIAN, DAN AUDIT INVESTIGATIF TERHADAP UPAYA MEMINIMALISASI KECURANGAN DALAM LAPORAN KEUANGAN (Studi Empiris Kantor Akuntan Publik Jakarta Barat dan Jakarta Pusat)

FAJRIN, AULIA (2021) PENGARUH TINDAKAN PENCEGAHAN, PENDETEKSIAN, DAN AUDIT INVESTIGATIF TERHADAP UPAYA MEMINIMALISASI KECURANGAN DALAM LAPORAN KEUANGAN (Studi Empiris Kantor Akuntan Publik Jakarta Barat dan Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This Research Aims To Analyze The Effect Of Preventive Measures, Detection And Investigative Audit Against Minimization Efforts Financial Report Fraud. The variables studied in this study are preventive measures (X1), detection measures (X2), investigative audits (X3) as independent variables and minimizing fraud in financial statements (Y) as dependent variables. This Research Uses Primary Data The Questionnaire Distribution Is Conducted In Jakarta With Auditor Respondents Working In Public Accounting Firms In West Jakarta And Central Jakarta. Sampling Technique Using Convenience Sampling Method. There were 104 questionnaires distributed, but only 100 returned questionnaires. The results of this study indicate that preventive measures, detection and investigative audits have a significant effect on efforts to minimize fraud in financial statements. Keywords: Preventive act, Detection, and Fraud Minimum in Financial Reporting. Penelitian Ini Bertujuan Untuk Menganalisis Pengaruh Tindakan Pencegahan, Pendeteksian Dan Audit Investigatif Terhadap Upaya Meminimalisasikan Kecurangan Laporan Keuangan. Variabel Yang Diteliti Dalam Penelitian Ini Adalah Tindakan Pencegahan (X1), Tindakan Pendeteksian (X2), Audit Investigative (X3) Sebagai Variabel Independen dan Meminimalisasi Kecurangan Dalam Laporan Keuangan (Y) Sebagai Variabel Dependen. Penelitian Ini Menggunakan Data Primer Yang Penyebaran Kuisionernya Dilakukan Di Jakarta Dengan Responden Auditor Yang Bekerja Di Kantor Akuntan Publik Di Jakarta Barat Dan Jakarta Pusat . Teknik Pengambilan Sampel Menggunakan Metode Convenience Sampling. Kuisioner Yang Di Sebarkan Sebanyak 104 Akan Tetapi Kuisioner Yang Kembali Hanya 100 Kuisioner. Hasil Penelitian Ini Menunjukkan Bahwa Tindakan Pencegahan, Pendeteksian Dan Audit Investigative Berpengaruh Signifikan Terhadap Upaya Meminimalisasi Kecurangan Dalam Laporan Keuangan . Kata Kunci : Tindakan Pencegahan, Pendeteksian, Audit Investigatif Dan Upaya Meminimalisasi Kecurangan (Fraud) Laporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 105
NIM/NIDN Creators: 43216010135
Uncontrolled Keywords: Tindakan Pencegahan, Pendeteksian, Audit Investigatif Dan Upaya Meminimalisasi Kecurangan (Fraud) Laporan Keuangan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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 > 657.4 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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 22 Jul 2023 02:42
Last Modified: 22 Jul 2023 02:42
URI: http://repository.mercubuana.ac.id/id/eprint/79458

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