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All Journal Jurnal Akuntansi Multiparadigma Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Multidisciplinary Academic JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Health Sains Journal of Economics and Business UBS International Journal of Social Service and Research Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains Mutiara: Multidiciplinary Scientifict Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Asian Journal of Social and Humanities E-JURNAL AKUNTANSI
Ramadhan, Yanuar
Universitas Esa Unggul Jakarta, Indonesia
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Journal : Jurnal Akuntansi Multiparadigma

 1 
THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION Rudy Budiatmaja; Yanuar Ramadhan
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.15

Abstract

Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan AkuntansiTujuan 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 FraudMain 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.
Co-Authors Achmad Chusanudin Alifia Nur Haristi Artana Diva Syabila Azizah Fernandez Binsar Samuel Boyke Martin Bunga Ayu Anggia Caecilia Austin Flacia T Cita Restuningsih Dadi Sunardi Devi Ramadhaningsih Devis Pranata Indra Dewi Siswanti Sulim Endang Ruswanti Farhan Al Farid Faridatul Munawaroh Faula Fardhotin R Felicia Arihta Hosiana Heryanto Candra Ichtiar Melia Cahyanti Joko Isworo Junita Nur Afiffah M. Reza Hilmy Madya Camelia Moch Fuad Fuad Muh Gaus Muhammad Atthariq Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Mutiara Ramadhona Putri Nadya Adella Iryanto Rima Octaviani Lubis Robby Benny Aryando Rudy Budiatmaja Rudy Budiatmaja Sandy Sandy Saprilido Jaya Saputra Saputra Sekar Setyoningrum Sella Oktavia Syam S. Qamar Viky Yulianti Wahyu Diana Wahyu Ramzy Wawan Iwan Gunawan Yuli Tazkia Vidi Yuliana Resca Yus Dakaria