PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN KECURANGAN (Studi Kasus pada PT Bank Negara Indonesia (Persero) Tbk Jakarta Pusat)

ANGGRAENI, WIRANTIKA (2023) PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN KECURANGAN (Studi Kasus pada PT Bank Negara Indonesia (Persero) Tbk Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

[img] Text (COVER)
01 COVER.pdf
Download (11MB)
[img] Text (ABSTRAK)
02 ABSTRAK.pdf
Download (28kB)
[img] Text (BAB I)
03 BAB 1.pdf
Restricted to Registered users only
Download (165kB)
[img] Text (BAB II)
04 BAB 2.pdf
Restricted to Registered users only
Download (428kB)
[img] Text (BAB III)
05 BAB 3.pdf
Restricted to Registered users only
Download (221kB)
[img] Text (BAB IV)
06 BAB 4.pdf
Restricted to Registered users only
Download (404kB)
[img] Text (BAB V)
07 BAB 5.pdf
Restricted to Registered users only
Download (163kB)
[img] Text (DAFTAR PUSTAKA)
08 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (215kB)
[img] Text (LAMPIRAN)
09 LAMPIRAN.pdf
Restricted to Registered users only
Download (532kB)

Abstract

This study aims to determine the effect of internal audit, internal Control, and Good Corporate Governance on fraud prevention that occurs in the banking sector, namely PT Bank Negara Indonesia Tbk (BNI) in the Central Jakarta area. Large companies such as financial services, namely banking, should have a good impact on the economy and help people's needs. With good Control and supervision, it will reduce and prevent fraud of certain individuals or groups so that there are no losses on all parties. The population in this study were 70 employees of PT Bank Negara Indonesia (Persero) Tbk Audit division. The sampling technique used in this study is the saturation sampling method. The data analysis method used in this study is multiple linear regression analysis with the help of the PLS application program. The results of this study are that Internal Audit has a positive and significant effect on Fraud Prevention. And Internal Control has a positive and significant effect on Fraud Prevention. However, Good Corporate Governance does not have a positive effect and does not significantly influence fraud prevention at PT Bank Negara Indonesia (Persero) TBK, Central Jakarta. This shows that Good Corporate Governance has a very weak influence on efforts to prevent fraud, namely the decision-making process is not carried out objectively for the benefit of the company. Keywords: Internal Audit, Internal Control, Good Corporate Governance, Deterrent. Penelitian ini bertujuan untuk mengetahui pengaruh audit internal, pengendalian internal, dan Good Corporate Governance terhadap pencegahan kecurangan yang terjadi pada sektor perbankan yaitu PT Bank Negara Indonesia Tbk (BNI) di wilayah Jakarta Pusat. Perusahaan besar seperti jasa keuangan yaitu perbankan sudah semestinya memberikan dampak yang baik bagi perekonomian maupun membantu kebutuhan masyarakat. Dengan pengendalian dan pengawasan yang baik akan mengurangi dan mencegah kecurangan individu atau kelompok tertentu sehingga tidak terjadi kerugian disemua pihak. Populasi dalam penelitian ini yaitu 70 karyawan PT Bank Negara Indonesia (Persero) Tbk divisi Audit. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode saturation sampling/sample jenuh. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan bantuan program aplikasi PLS. Hasil dari penelitian ini adalah Audit Internal berpengaruh Positif dan signifikan terhadap Pencegahan Kecurangan. Dan Pengendalian Internal berpengaruh Positif dan signifikan terhadap Pencegahan Kecurangan. Namun Good Corporate Governance tidak berpengaruh secara signifikan terhadap Pencegahan Kecurangan pada PT Bank Negara Indonesia (Persero) TBK Jakarta Pusat. Hal ini menunjukan bahwa Good Corporate Governance memberikan pengaruh sangat lemah dalam upaya Pencegahan Kecurangan yaitu Proses pengambilan keputusan kurang dilakukan secara obyektif untuk kepentingan perusahaan Kata Kunci: Audit Internal, Pengendalian Internal, Good Corporate Governance, Pencegahan Kecurangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 125
Call Number: SE/32/23/120
NIM/NIDN Creators: 43217110116
Uncontrolled Keywords: Audit Internal, Pengendalian Internal, Good Corporate Governance, Pencegahan Kecurangan
Subjects: 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Sekar Mutiara
Date Deposited: 30 Sep 2023 01:47
Last Modified: 30 Sep 2023 01:47
URI: http://repository.mercubuana.ac.id/id/eprint/81106

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.