INFLUENCE OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL ON FRAUD (study at PT. Sugih Makmur Eka Industri Indonesia)

Ristiyani, Risma (2021) INFLUENCE OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL ON FRAUD (study at PT. Sugih Makmur Eka Industri Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh teknologi informasi terhadap kecurangan akuntansi dan pengaruh pengendalian internal terhadap kecurangan akuntansi pada karyawan yang bekerja di PT. Sugih Makmur Eka Industri Indonesia. Penelitian ini menggunakan metode purpose sampling. Total sampel penelitian ini adalah 100 responden yaitu yang ada hubungannya dengan seluruh kegiatan akuntansi, termasuk dalam pengendalian internal, dan juga yang bekerja didukung dengan teknologi informasi diperusahaan tersebut. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi linier berganda dengan pendekatan statistik yang dioperasikan program SPSS Versi 24. Hasil penelitian ini menunjukkan bahwa 1) Teknologi Informasi Berpengaruh Terhadap Kecurangan Akuntansi, dan 2) Pengendalian Internal Berpengaruh Terhdap Kecurangan Akuntansi. Kata Kunci: Teknologi Informasi, Pengendalian Internal, dan Kecurangan Akuntansi ABSTRACT This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees working at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100 respondents which are related to all accounting activities, including internal control, and also those who work are supported by information technology in the company. Hypothesis testing in this study uses multiple linear regression analysis techniques with a statistical approach that is operated by the SPPS Version 24. The result oh this study indicate that 1) Information Technology Affects Accounting Fraud, and 2) Internal Control Affects Accounting Fraud. Keywords: Information Technology, Internal Control, and Accounting Fraud

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Supriati, Diana UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Sistem Informasi Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	24 Sep 2021 04:21
Last Modified:	24 Sep 2021 04:21
URI:	http://repository.stei.ac.id/id/eprint/5239

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