AULIA RAHMAYANTI, . (2020) PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN AKUNTANSPENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
AULIA RAHMAYANTI. Pengaruh Pengendalian Internal, Sistem Informasi Akuntansi dan Komitmen Organisasi terhadap Pencegahan Kecurangan Akuntansi. Skripsi, Jakarta: Fakultas Ekonomi, Universitas Negeri Jakarta, 2020. Penelitian ini bertujuan untuk menguji pengaruh dari pengendalian internal, sistem informasi akuntansi dan komitmen organisasi terhadap pencegahan kecurangan akuntansi. Penelitian ini merupakan penelitain kuantitatif. Populasi dalam penelitian ini adalah Departemen Keuangan PT Unilever Indonesia Tbk. Teknik pengambilan sampel menggunakan convenient sampling. Teknik pengumpulan data pada penelitian ini menggunakan metode survey. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada responden. Pengujian hipotesis menggunakan metode analisis regresi linier berganda dengan alat bantu SPSS 25. Berdasarkan hasil analisis dan simpulan penelitian. Pertama, pengendalian internal berpengaruh positif signifikan terhadap pencegahan kecurangan akuntansi. Kedua, sistem informasi akuntansi berpengaruh negatif signifikan terhadap pencegahan kecurangan akuntansi. Ketiga, komitmen organisasi berpengaruh positif signifikan terhadap pencegahan kecurangan akuntansi. Kata Kunci: Pengendalian Internal, Sistem Informasi Akuntansi, Komitmen Organisasi, Pencegahan Kecurangan Akuntansi. AULIA RAHMAYANTI. The effect on Internal Control, Accounting Information System and Organizational Commitment to the Prevention of Accounting Fraud. Thesis, Jakarta: Faculty of Economy, Universitas Negeri Jakarta. 2020. This research aims to examine the effect on the internal control, accounting information system and organizational commitment to the prevention of accounting fraud. This research used a quantitative method. The population of this research is Finance Department of PT Unilever Indonesia Tbk. The sampling technique used convenient sampling. Data collection technique used survey method. This research used primary data in the form of questionnaires that distributed to the respondents. This research used multiple regression linear analysis with SPSS 25 as an analytical method. This research showed that internal control has a significant and positive effect on the prevention of accounting fraud, accounting information system has insignificant and negative effect on the prevention of accounting fraud and organizational commitment has significant and positive effect on the prevention of accounting fraud. Keywords: Internal Control, Accounting Information System, Organizational Commitment, Prevention of Accounting Fraud.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1. Adam Zakaria, M.Ak., Ph.D ; 2. Ati Sumiati, M.M |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Users 5460 not found. |
| Date Deposited: | 09 Sep 2020 09:32 |
| Last Modified: | 09 Sep 2020 09:32 |
| URI: | http://repository.unj.ac.id/id/eprint/9978 |
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