Influence of Corporate Governance, Ethical Considerations, Decision Making on Fraud Prevention With Internal Control System

@is The Best : Accounting Information Systems and Information Technology Business Enterprise

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Title Influence of Corporate Governance, Ethical Considerations, Decision Making on Fraud Prevention With Internal Control System
Pengaruh Tata Kelola Perusahaan, Pertimbangan Etis, Pengambilan Keputusan Terhadap Pencegahan Kecurangan Dengan Sistem Pengendalian Internal
 
Creator Fery, Irlan
 
Description The main purpose of this study is to determine the effect of corporate governance, ethical considerations, and decision making on fraud prevention with the internal control system as a moderating variable to determine how big the role of the internal control system in the company so that fraud can be overcome. Accounting data can be used as a tool to make the right and fast decisions. This research was conducted in South Sumatra, the results showed that the influence of corporate governance, ethical considerations, and decision making on fraud prevention with the internal control system as a moderating variable. The test tool used is multiple linear regression, then the method used is descriptive and verification methods. The research was conducted to determine the value of each variable, either one or more independent variables, to get an overview of these variables. The target population of this research is SOEs in the province of South Sumatra. The data for this study were collected by direct questionnaire and via e-mail collected from 45 BUMDs. The sample of the population in this study were 65 related units, namely the IT, HR, Sales, Finance, Warehouse, BUMN divisions in South Sumatra that were directly related to the Google Form to them for respondent responses. The sampling technique used is proportionate stratified random sampling. The results achieved indicate that the internal control system as a moderating variable is very important to achieve corporate governance, ethical considerations, and decision making on fraud prevention. The limitation of this research is that data collection cannot be done directly and can only be done online. The contribution of the results of this study to the development of accounting science is how companies know how to influence corporate governance, ethical considerations, decision making on fraud prevention with an internal control system.
Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan dengan sistem pengendalian internal sebagai variabel moderasi untuk mengetahui berapa besar peran sistem pengendalian internal perusahaan agar kecurangan dapat diatasi. Data akuntansi dapat dijadikan sebagai alat untuk mengambil keputusan yang tepat dan cepat. Alat uji yang digunakan adalah regresi linier berganda, kemudian metode yang digunakan adalah metode deskriptif dan verifikasi. Penelitian dilakukan untuk mengetahui nilai masing-masing variabel, baik satu variabel atau lebih yang bersifat independen untuk mendapatkan gambaran tentang variabel-variabel tersebut. Populasi penelitian ini adalah BUMN di provinsi Sumatera Selatan. Teknik pengumpulan data menggunakan kuesioner secara lansung dan via e-mail, dikumpulkan dari 45 BUMD. Sampel pada Populasi dalam penelitian ini adalah 65 unit terkait yaitu bagian IT, SDM, Penjualan, Keuangan, Gudang, pada BUMN yang ada di Sumatera Selatan. Teknik sampling yang digunakan adalah proportionate stratified random sampling. Hasil yang dicapai menunjukan bahwa sistem pengendalian internal sebagai variabel moderasi sangat penting untuk mencapai tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan. Keterbatasan pada penelitian ini adalah pengumpulan data tidak bisa dilakukan secara langsung dan hanya bisa melalui daring. Kontribusi hasil penelitian ini terhadap pengembangan ilmu akuntansi adalah bagaimana perusahaan mengetahui bagaimana pengaruh tata kelola perusahaan, pertimbangan etis, pengambilan Keputusan terhadap Pencegahan kecurangan dengan sistem pengendalian internal.
 
Publisher Labkat Press KA FTIK UNIKOM
 
Date 2021-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://ojs.unikom.ac.id/index.php/aisthebest/article/view/4933
10.34010/aisthebest.v6i2.4933
 
Source @is The Best : Accounting Information Systems and Information Technology Business Enterprise; Vol 6 No 2 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise; 136-150
@is The Best : Accounting Information Systems and Information Technology Business Enterprise; Vol 6 No 2 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise; 136-150
2656-808X
2252-9853
10.34010/aisthebest.v6i2
 
Language ind
 
Relation https://ojs.unikom.ac.id/index.php/aisthebest/article/view/4933/2807
 
Rights Copyright (c) 2021 Irlan Fery
http://creativecommons.org/licenses/by-sa/4.0
 

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