PENGARUH INTEGRITAS DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP POTENSI KECURANGAN AKUNTANSI DAN DAMPAKNYA PADA AKUNTABILITAS KEUANGAN (Survei pada Perbankan di Indonesia Tahun 2021)

KAMIL, ABI HANIPA (2022) PENGARUH INTEGRITAS DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP POTENSI KECURANGAN AKUNTANSI DAN DAMPAKNYA PADA AKUNTABILITAS KEUANGAN (Survei pada Perbankan di Indonesia Tahun 2021). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
COVER - Abi H K - 55519120028.pdf
Download (136kB) | Preview
[img]
Preview
 Text (ABSTRAK)
ABSTRAK - Abi H K - 55519120028.pdf
Download (24kB) | Preview
[img] Text (BAB I)
BAB 1 - Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (33kB)
[img] Text (BAB II)
BAB 2 - Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (101kB)
[img] Text (BAB III)
BAB 3 - Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (123kB)
[img] Text (BAB IV)
BAB 4 - Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (328kB)
[img] Text (BAB V)
BAB 5 - Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (26kB)
[img] Text (DAFTAR PUSTAKA)
DAFPUS - Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (59kB)
[img] Text (LAMPIRAN)
LAMPIRAN- Abi H K - 55519120028.pdf
Restricted to Registered users only
Download (2MB)

Abstract

The public's doubts about several cases of abuse of authority by banking officials and employees have caused the public's trust to decrease in the banking sector, which should be a safe and reliable place to store funds for all Indonesian people. Public demands for accountability and transparency from the bank in disclosing the findings of fraud have forced banks to further improve their integrity and internal control. This study aims to examine the effect of integrity, effectiveness of internal control, on the potential for accounting fraud and its impact on financial accountability in Indonesian banks. This research uses Structural Ecuation Modeling (SEM) analysis. The population in this study is banking in Indonesia which is listed on the Indonesia Stock Exchange (IDX) in 2021, the total sample in this study is 54. The data are taken from questionnaires distributed to respondents. The results of this study indicate that the integrity and effectiveness of internal controls have a negative effect on the potential for accounting fraud, the integrity and effectiveness of internal controls have a positive effect on financial accountability, and the potential for accounting fraud has a negative effect on financial accountability. Keywords: Integrity, effectiveness of internal control, potential for accounting fraud, financial accountability Keraguan masyarakat terhadap beberapa kasus penyalahgunaan wewenang yang dilakukan oleh pejabat maupun karyawan perbankan, menyebabkan kepercayaan masyarakat semakin berkurang terhadap perbankan yang seharusnya bank adalah tempat yang aman dan terpercaya sebagai penyimpanan dana seluruh rakyat Indonesia. Tuntutan masyarakat akan akuntabilitas serta transparansi dari pihak bank dalam mengungkap adanya temuan kecurangan, menyebabkan bank dituntut untuk semakin meningkatkan integritas dan pengendalian internalnya. Penelitian ini bertujuan menguji pengaruh integritas, efektifitas pengendalian internal, terhadap potensi kecurangan akuntansi dan dampaknya terhadap akuntabilitas keuangan di perbankan Indonesia. Penelitian ini menggunakan analisis Structural Ecuation Modelling (SEM). Populasi dalam penelitian ini adalah Perbankan di Indonesia yang tercatat di Bursa Efek Indonesia (BEI) tahun 2021, sampel pada penelitian ini berjumlah seluruhnya sebanyak 54. Data diambil dari kuesioner yang dibagikan kepada responden. Hasil penelitian ini menunjukkan bahwa integritas dan efektivitas pengendalian internal berpengaruh negatif terhadap potensi kecurangan akuntansi, integritas dan efektifitas pengendalian internal berpengaruh positif terhadap akuntabilitas keuangan, serta potensi kecurangan akuntansi berpengaruh negative terhadap akuntabilitas keuangan. Kata kunci: Integritas, efektivitas pengendalian internal, potensi kecurangan akuntansi, akuntabilitas keuangan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 048
NIM/NIDN Creators: 55519120028
Uncontrolled Keywords: Integritas, efektivitas pengendalian internal, potensi kecurangan akuntansi, akuntabilitas keuangan.
Subjects: 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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
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
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 16 Jan 2023 08:19
Last Modified: 16 Jan 2023 08:19
URI: http://repository.mercubuana.ac.id/id/eprint/73478

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.