“PENGARUH EFEKTIVITAS INTERNAL AUDIT, PENGAWASAN TOP MANAJEMEN, TEKNOLOGI INFORMASI AKUNTANSI, TERHADAP PENCEGAHAN KECURANGAN LAPORAN KEUANGAN PERUSAHAAN PERKEBUNAN KELAPA SAWIT DENGAN REMOTE AREA SEBAGAI VARIABEL MODERASI” (SURVEY PADA PERUSAHAAN-PERUSAHAAN PERKEBUNAN KELAPA SAWIT DI INDONESIA)

Saputra, Rendy Karya (2024) “PENGARUH EFEKTIVITAS INTERNAL AUDIT, PENGAWASAN TOP MANAJEMEN, TEKNOLOGI INFORMASI AKUNTANSI, TERHADAP PENCEGAHAN KECURANGAN LAPORAN KEUANGAN PERUSAHAAN PERKEBUNAN KELAPA SAWIT DENGAN REMOTE AREA SEBAGAI VARIABEL MODERASI” (SURVEY PADA PERUSAHAAN-PERUSAHAAN PERKEBUNAN KELAPA SAWIT DI INDONESIA). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis perbedaan pengaruh Efektivitas Internal Audit, Pengawasan Top Manajemen, dan Teknologi Informasi Akuntansi terhadap Pencegahan Kecurangan Laporan Keuangan Perusahaan – Perusahaan Perkebunan Kelapa Sawit di Indonesia dengan Remote Area sebagai Variabel Moderasi. Populasi penelitian ini merupakan Departemen Accounting, Finance & Internal Audit di perusahaan – perusahaan Perkebunan Kelapa Sawit di Indonesia. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Sampel pada penelitian ini menggunakan metode simple random sampling. Teknik pengolahan data menggunakan Structural Equation Modelling (SEM) dengan software SmartPLS 3.0. Hasil dari penelitian menunjukkan bahwa 1) Tidak terdapat pengaruh Efektivitas Internal Audit terhadap Pencegahan Kecurangan Laporan Keuangan di perusahaan-perusahaan Perkebunan Kelapa Sawit di Indonesia. 2) Terdapat pengaruh Pengawasan Top Manajemen terhadap Pencegahan Kecurangan Laporan Keuangan di perusahaan-perusahaan Perkebunan Kelapa Sawit di Indonesia. 3) Terdapat pengaruh Teknologi Informasi Akuntansi terhadap Pencegahan Laporan Keuangan di perusahaan-perusahaan Perkebunan Kelapa Sawit di Indonesia. 4) Tidak terdapat pengaruh Efektivitas Internal Audit dengan Remote Area sebagai moderasi terhadap Pencegahan Kecurangan Laporan Keuangan di perusahaan-perusahaan Perkebunan Kelapa Sawit di Indonesia. 5) Terdapat pengaruh Pengawasan Top Manajemen dengan Remote Area sebagai moderasi terhadap Pencegahan Kecurangan Laporan Keuangan di perusahaan-perusahaan Perkebunan Kelapa Sawit di Indonesia. 6) Tidak terdapat pengaruh Teknologi Informasi Akuntansi dengan Remote Area sebagai moderasi terhadap Pencegahan Kecurangan Laporan Keuangan di perusahaan- perusahaan Perkebunan Kelapa Sawit di Indonesia. Penelitian ini diharapkan dapat dijadikan referensi bagi penelitian selanjutnya dan memberikan masukkan bagi perusahaan – perusahaan Perkebunan Kelapa Sawit di Indonesia, dalam rangka membuat kebijakan internal control didalam kegiatan operasional mereka terkait dengan Efektivitas Internal Audit, Pengawasan Top Manajemen dan Teknologi Informasi Akuntansi. The purpose of this research is to test and analyze the differences in the influence of Internal Audit Effectiveness, Top Management Supervision, and Accounting Information Technology on the Prevention of Financial Reports of Palm Oil Plantation Companies in Indonesia with Remote Area as a Moderating Variable. The population of this research is the Accounting, Finance and Internal Audit Department in Palm Oil Plantation companies in Indonesia. The data collection method was carried out by distributing questionnaires to respondents. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results of the research show that 1) There is no effect of Internal Audit Effectiveness on the Prevention of Financial Report Fraud in Palm Oil Plantation Companies in Indonesia. 2) There is an effect of Top Management Supervision on the Prevention of Financial Report Fraud in Palm Oil Plantation Companies in Indonesia. 3) There is an effect of Accounting Information Technology on Financial Report Prevention in Palm Oil Plantation Companies in Indonesia. 4) There is no effect on the effectiveness of Internal Audit with Remote Area as a moderation on preventing financial statement fraud in palm oil plantation companies in Indonesia. 5) There is an effect of Top Management Supervision with Remote Area as a moderation in preventing financial statement fraud in palm oil plantation companies in Indonesia. 6) There is no effect of Accounting Information Technology with Remote Area as a moderation on the Prevention of Financial Report Fraud in Palm Oil Plantation Companies in Indonesia. It is hoped that this research can be used as a reference for further research and provide input for Palm Oil Plantation companies in Indonesia, in order to create internal control policies in their operational activities related to Internal Audit Effectiveness, Top Management Supervision and Accounting Information Technology.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55521110002
Uncontrolled Keywords: Efektivitas Internal Audit, Pengawasan Top Manajemen, Tekonologi Informasi Akuntansi, Remote Area, dan Kecurangan Laporan Keuangan. Internal Audit Effectiveness, Top Management Supervision, Accounting Information Technology, Remote Area, and Financial Report Fraud.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: SILMI KAFFA MARISKA
Date Deposited: 20 Aug 2024 07:29
Last Modified: 20 Aug 2024 07:29
URI: http://repository.mercubuana.ac.id/id/eprint/90405

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