PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN

CHANDRA, ELFIAN (2024) PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN. S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

This research aims to analyze the impact of internal controls on fraud prevention efforts commonly occurring in retail businesses. Fraud is a serious issue affecting the retail industry, not only in Indonesia but worldwide. It is a major concern for business owners, employees, government, and the general public. This study is expected to assist companies in understanding the role of internal controls in preventing fraud, allowing them to design more effective policies. The population in this research is the X retail minimarket in North Jakarta, which has 215 minimarket stores. The research was conducted in North Jakarta using quantitative methods, using questionnaires, and this research took a sample of 121 contract employees (1 year) from retail minimarkets in North Jakarta who were randomly selected at retail store x. The independent variables in this research include pressure, opportunity, rationalization, competence, and arrogance, while the attachment variable is condition prevention. The independent variables in this study encompass pressure, opportunity, rationalization, competence, and arrogance, while the dependent variable is fraud prevention. The results of this research are expected to provide valuable insights for companies in addressing fraud issues and designing more effective fraud prevention policies. It also serves as a significant contribution to the government and society in maintaining business integrity and preventing losses due to fraud. Penelitian ini bertujuan untuk menganalisis dampak pengendalian internal pada upaya pencegahan kecurangan yang sering terjadi dalam bisnis pertokoan. Kecurangan merupakan permasalahan serius yang menimpa bisnis ritel, tidak hanya di Indonesia, tetapi juga di seluruh dunia. Hal ini menjadi perhatian utama bagi pemilik bisnis, karyawan, pemerintah, dan masyarakat. Penelitian ini diharapkan dapat membantu perusahaan memahami peran pengendalian internal dalam mencegah kecurangan, sehingga mereka dapat merancang kebijakan yang lebih efektif. Populasi dalam penelitian ini adalah minimarket ritel X di Jakarta Utara, yang memiliki 215 toko minimarket. Penelitian dilakukan di Jakarta Utara dengan metode kuantitatif, menggunakan kuesioner, dan penelitian ini mengambil sampel sebanyak 121 pegawai kontrak (1 Tahun) dari minimarket ritel di Jakarta Utara yang dipilih secara acak di toko ritel x.Variabel bebas dalam penelitian ini meliputi tekanan, peluang, rasionalisasi, kompetensi, dan arogansi, sedangkan variabel terikatnya adalah pencegahan kecurangan. Hasil penelitian ini diharapkan dapat memberikan wawasan yang berharga bagi perusahaan dalam mengatasi masalah kecurangan dan merancang kebijakan yang lebih efektif dalam pencegahan kecurangan. Hal ini juga menjadi kontribusi penting bagi pemerintah dan masyarakat dalam upaya menjaga integritas bisnis dan mencegah kerugian akibat kecurangan.

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