ANALISIS PERBANDINGAN PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KESESUAIAN KOMPENSASI TERHADAP UPAYA PENCEGAHAN FRAUD (ANALISIS PADA HOTEL A DAN B DI JAKARTA)

PUTRI, LIUFANY ASTOMIE (2024) ANALISIS PERBANDINGAN PENGARUH SISTEM PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KESESUAIAN KOMPENSASI TERHADAP UPAYA PENCEGAHAN FRAUD (ANALISIS PADA HOTEL A DAN B DI JAKARTA). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Efforts to prevent fraud are an effective way to do it compared to efforts to overcome it. An agency can avoid greater losses resulting from acts of fraud, as well as damage to the good name and reputation that has been built. This research aims to analyxe the comparative influence of internal control system, individual morality, and appropriateness of compensation on fraud prevention efforts (case study at Hotels A and B in Jakarta). The research was designed as comparative causal research with a quantitative approach. The sample for this research is the entire population at Hotels A and B in Jakarta which was determined with justification based on non-probability sampling with a purposive sampling technique, which means the sampling method is based on certain considerations. Data analysis used the independent sample t-test with the SPSS application which was used to test the hypothesis. Keywords: Internal control system, individual morality, suitability of compensation, fraud prevention efforts Upaya pencegahan fraud merupakan cara efektif yang dilakukan dibandingkan dengan upaya menanggulangi. Suatu instansi dapat menghindari kerugian yang lebih besar yang di akibatkan oleh tindak kecurangan, serta rusaknya nama baik dan reputasi yang telah dibangun. Penelitian ini bertujuan untuk menganalisis perbandingan pengaruh sistem pengendalian internal, moralitas individu, dan kesesuaian kompensasi terhadap upaya pencegahan fraud (studi kasus pada Hotel A dan B di Jakarta). Penelitian dirancang sebagai penelitian kausal komparatif dengan pendekatan kuantitatif. Sampel penelitian ini adalah keseluruhan populasi yang terdapat pada Hotel A dan B di Jakarta yang ditentukan dengan justifikasi berdasarkan non probability sampling dengan teknik purposive sampling yang berarti metode penentuan sampling berdasarkan pertimbangan tertentu. Analisis data menggunakan independent sample t-test dengan aplikasi SPSS yang digunakan untuk menguji hipotesis. Kata kunci: Sistem pengendalian internal, Moralitas individu, Kesesuaian kompensasi, Upaya pencegahan fraud

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