RACHEL, PUTRI (2023) PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENCEGAHAN KECURANGAN LAPORAN KEUANGAN (Survei Pada Organisasi Nirlaba di Jakarta). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
The objective of this study is to conduct an empirical evaluation of the impact that internal control system implementation, internal auditing, and accounting information systems have on preventing financial report fraud in nonprofit organizations. All of the accounting and financial employees from 30 non-profit organizations in Jakarta made up the study's population. This study use quantitative descriptive methods and collects primary data by giving questionnaires to participants, who are then given a series of questions or statements. The sample had 77 responses in total. Assuming that every member of the population is sampled, the sampling methodology used in this study is known as a saturation sampling method. Through the use of the SmartPLS 3.0 software, the data was analyzed using the PLS (Partial Least Squares) analytic method. The study's findings indicate that (1) internal controls have an impact on preventing financial report fraud, (2) internal audit has an impact, and (3) the accounting information system has no impact on preventing financial report fraud. Keywords: Internal Control System, Internal Audit, Accounting Information System and Financial Statement Fraud Prevention. Penelitian ini bertujuan untuk menguji secara empiris terkait pengaruh Penerapan Sistem Pengendalian Internal, Audit Internal dan Sistem Informasi Akuntansi terhadap Pencegahan Kecurangan Laporan Keuangan pada Organisasi Nirlaba (Organisasi Non Profit). Populasi dalam penelitian ini adalah seluruh staf Akuntansi atau staf keuangan Pada 30 organisasi Nirlaba di Jakarta. Penelitian ini menggunakan metode deskriptif kuantitatif dan jenis data dalam penelitian ini adalah data primer berupa penyebaran kuesioner, yaitu memberikan suatu daftar pertanyaan atau pernyataan kepada responden. Adapun total sampel sebanyak 77 responden. Metode penentuan sampel dalam penelitian ini adalah menggunakan metode sampling jenuh yaitu, teknik pemilihan sampel apabila semua anggota populasi dijadikan sampel. Data yang diperoleh dianalisis menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil dari penelitian ini menunjukkan bahwa (1) Sistem Pengendalian Internal pengaruh terhadap pencegahan kecurangan laporan keuangan, (2) Audit Internal berpengaruh terhadap pencegahan kecurangan laporan keuangan, (3) Sistem Informasi Akuntansi tidak berpengaruh terhadap pencegahan kecurangan laporan keuangan. Kata Kunci: Sistem Pengendalian Internal, Audit Internal Sistem Informasi Akuntansi dan Pencegahan Kecurangan Laporan Keuangan.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110017 |
| Uncontrolled Keywords: | Internal Control System, Internal Audit, Accounting Information System and Financial Statement Fraud Prevention. Sistem Pengendalian Internal, Audit Internal Sistem Informasi Akuntansi dan Pencegahan Kecurangan Laporan Keuangan. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ALFINA DHEA NOVA |
| Date Deposited: | 08 Dec 2023 03:26 |
| Last Modified: | 08 Dec 2023 03:26 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/84615 |
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