PENGARUH PENGENDALIAN INTERNAL DAN TEORI FRAUD TRIANGLE TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada Perusahaan Bank Umum Konvensional BUMN Yang Terdaftar Pada Bursa Efek Indonesia)

BAIDOWI, AHMAD (2019) PENGARUH PENGENDALIAN INTERNAL DAN TEORI FRAUD TRIANGLE TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada Perusahaan Bank Umum Konvensional BUMN Yang Terdaftar Pada Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of internal control and the application of fraud triangle theory on fraud in Conventional State-Owned Enterprise Commercial Banks. The object of this research is the employee or company working in state-owned bank corporation. This research was conducted on 100 respondents by using quantitative descriptive approach. Therefore, the analysis of statistical data in the form of multiple linear regression. The result of this research shows that partially and simultaneously, internal control and fraud triangle theory variables have an effect on fraud. This is evidenced from the results of simultaneous test (Test F) and partial test results (Test T) also shows the significant value of two independent variables that support the hypothesis. Therefore the test result of this research stated that there is influence simultaneously between internal control and application of fraud triangle theory to fraud at state-owned bank corporation. Keywords: Internal Control, Fraud Triangle Theory, Fraud. Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal dan penerapan teori fraud triangle terhadap kecurangan akuntansi pada perusahaan bank umum konvensional BUMN. Objek penelitian ini adalah Karyawan atau pegawai yang bekerja pada perusahaan bank umum konvensional BUMN. Penelitian ini dilakukan terhadap 100 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variabel pengendalian internal dan teori fraud triangle berpengaruh terhadap kecurangan akuntansi. Hal ini dibuktikan dari hasil uji simultan (Uji F) dan hasil uji parsial (Uji T) juga menunjukkan nilai signifikan dari dua variabel bebas yang mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara pengendalian internal dan penerapan teori fraud triangle terhadap kecurangan akuntansi pada perusahaan bank umum BUMN. Kata Kunci: Pengendalian Internal, Fraud Triangle, Kecurangan Akuntansi.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1088
Call Number: SE/32/19/037
NIM/NIDN Creators: 43214110051
Uncontrolled Keywords: Pengendalian Internal, Fraud Triangle, Kecurangan Akuntansi.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Jun 2019 06:36
Last Modified: 13 Oct 2023 01:46
URI: http://repository.mercubuana.ac.id/id/eprint/49069

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