THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION
Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan Akuntansi Tujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin. Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel pe...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2022-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1697 |
| _version_ | 1798023196614590464 |
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| author | Rudy Budiatmaja Yanuar Ramadhan |
| author_facet | Rudy Budiatmaja Yanuar Ramadhan |
| author_sort | Rudy Budiatmaja |
| collection | DOAJ |
| description | Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan Akuntansi
Tujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin.
Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan.
Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan.
Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi.
Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi.
Abstract - Three Strategies of Corporate Control and Accounting Fraud
Main Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible.
Method – This study uses the T-test as a method. The research sample is 105 company employees.
Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance.
Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud.
Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud. |
| first_indexed | 2024-04-11T17:42:21Z |
| format | Article |
| id | doaj.art-7349bd814097457fa912cb3e897501bd |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-04-11T17:42:21Z |
| publishDate | 2022-04-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-7349bd814097457fa912cb3e897501bd2022-12-22T04:11:28ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792022-04-0113119420410.21776/ub.jamal.2021.13.1.15634THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTIONRudy Budiatmaja0Yanuar Ramadhan1Universitas Esa UnggulUniversitas Esa UnggulAbstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan Akuntansi Tujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin. Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan. Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan. Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi. Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi. Abstract - Three Strategies of Corporate Control and Accounting Fraud Main Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible. Method – This study uses the T-test as a method. The research sample is 105 company employees. Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance. Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud. Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud.https://jamal.ub.ac.id/index.php/jamal/article/view/1697accounting fraudagency theoryfraud trianglegone theoryinternal auditor |
| spellingShingle | Rudy Budiatmaja Yanuar Ramadhan THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION Jurnal Akuntansi Multiparadigma accounting fraud agency theory fraud triangle gone theory internal auditor |
| title | THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION |
| title_full | THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION |
| title_fullStr | THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION |
| title_full_unstemmed | THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION |
| title_short | THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION |
| title_sort | three corporate control strategies and fraud accounting prevention |
| topic | accounting fraud agency theory fraud triangle gone theory internal auditor |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1697 |
| work_keys_str_mv | AT rudybudiatmaja threecorporatecontrolstrategiesandfraudaccountingprevention AT yanuarramadhan threecorporatecontrolstrategiesandfraudaccountingprevention |