PENGARUH EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KETAATAN PERATURAN PERUNDANG-UNDANGAN TERHADAP PENDETEKSIAN FRAUD (Survei pada Sekolah Menengah Atas (SMA) Di Kota Tangerang)

FAJRI, NOFAL AWWALUL (2024) PENGARUH EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KETAATAN PERATURAN PERUNDANG-UNDANGAN TERHADAP PENDETEKSIAN FRAUD (Survei pada Sekolah Menengah Atas (SMA) Di Kota Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

These results aim to make a scientific contribution to the science of government accounting, especially regarding fraud detection and the level of efficiency which is influenced by the effectiveness of the internal control system, organizational culture and compliance with statutory regulations. It is hoped that the results of this research can be used as a reference for the Banten provincial government and school agencies as budget fund managers in managing regional finances and can also make the Banten provincial government or school agencies more efficient than previous years. The sample for this research was 36 schools in the Tangerang City area. The research results show that the effectiveness of the internal control system has a positive and significant effect on fraud detection, the influence of organizational culture has a positive and significant effect on fraud detection, the influence of compliance with statutory regulations has a positive and significant effect on fraud detection, the effectiveness of the internal control system has a positive and significant effect on DEA, the influence of organizational culture has a negative and insignificant effect on DEA, and the influence of compliance with laws and regulations has a positive and significant effect on DEA. Keywords: Internal Control System Effectiveness, Organizational Culture, Compliance with Legislation, Fraud Detection, Efficiency Hasil ini bertujuan untuk memberikan kontribusi secara ilmiah terhadap ilmu akuntansi pemerintahan khususnya tentang pendeteksian fraud dan tingkat efisiensi yang dipengaruhi oleh efektifitas sistem pengendalian internal, budaya organisasi dan ketaatan peraturan perundang-undangan. Hasil penelitian ini diharapkan dapat dijadikan acuan bagi pemerintah provinsi Banten dan instansi sekolah sebagai pengelola dana anggaran dalam mengelola keuangan daerah dan juga dapat menjadikan pemerintah propinsi Banten atau instansi sekolah menjadi lebih efisien dari tahun tahun sebelumnya. Sampel penelitian ini sebanyak 36 Sekolah Menegah Atas di wilayah Kota Tangerang. Hasil Penelitian menunjukkan bahwa efektifitas sistem pengendalian internal berpengaruh positif dan signifikan terhadap pendeteksian fraud, pengaruh budaya organisasi berpengaruh positif dan signifikan terhadap pendeteksian fraud, Pengaruh ketaatan peraturan perundang-undangan berpengaruh positif dan signifikan terhadap pendeteksian fraud, efektifitas sistem pengendalian internal berpengaruh positif dan signifikan terhadap DEA, pengaruh budaya organisasi berpengaruh negatif dan tidak signifikan terhadap DEA, dan Pengaruh ketaatan peraturan perundang-undangan berpengaruh positif dan signifikan terhadap DEA. Kata Kunci : Efektifitas Sistem Pengendalian Internal, Budaya Organisasi, Ketaatan Peraturan Perundang-undangan, Pendeteksian Fraud, Efisiensi

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