LESTARI, DWI INDAH (2025) PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA PT. X. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The Covid-19 pandemic has transformed the working system in companies, including the implementation of Work From Home (WFH) at PT X, which has been maintained even after the pandemic for some employees. While offering flexibility, this system also introduces challenges in supervision, which can create opportunities for fraud. Fraud is a serious threat that can harm the company both financially and reputationally. Therefore, effective fraud prevention efforts are necessary. This study aims to examine the impact of internal controls, accounting information systems, and organizational culture on fraud prevention at PT X. The research method used is quantitative with a saturated sampling technique, and data was collected through a questionnaire distributed to 45 respondents, consisting of all PT X employees working in the BOD, Internal Audit, Human Capital, Finance & Accounting, and Commercial departments. The data analysis method used is multiple linear regression with SPSS version 24.0 The results of the study show that internal controls, accounting information systems, and organizational culture have a positive influence on fraud prevention at PT X. Keywords: internal control, accounting information systems, organizational culture, fraud prevention. Pandemi Covid-19 telah mengubah sistem kerja perusahaan, termasuk penerapan kerja dari rumah (Work From Home) di PT X, yang tetap dipertahankan meskipun pandemi telah berlalu untuk beberapa karyawan. Meskipun memberikan fleksibilitas, sistem ini juga menambah tantangan dalam pengawasan, yang dapat membuka peluang terjadinya fraud. Kecurangan merupakan ancaman serius yang dapat merugikan perusahaan baik secara keuangan maupun reputasi. Oleh karena itu, perlu dilakukan upaya pencegahan fraud yang efektif. Tujuan penelitian ini adalah untuk menguji pengaruh pengendalian internal, sistem informasi akuntansi, dan budaya organisasi terhadap pencegahan fraud di PT X. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengambilan sampel jenuh, data dikumpulkan melalui kuesioner yang dibagikan kepada 45 responden, yaitu seluruh karyawan PT X yang bekerja pada divisi BOD, Audit Internal, Human Capital, Finance & Accounting, dan Commercial. Metode analisis data yang digunakan adalah regresi linier berganda dengan aplikasi SPSS versi 24.0 Hasil penelitian menunjukkan bahwa pengendalian internal, sistem informasi akuntansi, dan budaya organisasi memiliki pengaruh positif terhadap pencegahan fraud. Kata kunci: pengendalian internal, sistem informasi akuntansi, budaya organisasi, pencegahan fraud.
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