Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Agency Journal of Management and Business
Randi Sastrawan
Hasanuddin University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Information Technology on the Effectiveness of Internal Control in Fraud Prevention Randi Sastrawan; Mediaty; Amiruddin
Agency Journal of Management and Business Vol. 3 No. 2 (2023): July 2023
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud or Fraud is a deliberate act of dishonesty to deprive another person/party of their rights or property. In the context of a financial statement audit, fraud is defined as a misstatement in a financial report carried out intentionally. Companies identified as committing fraud can result in bankruptcy. This is where the role of an internal control system is really needed. To reduce the potential for fraud committed by irresponsible parties, maximizing the role of information technology is one way that must be taken to prevent fraud. In this research, qualitative research methodology was used. This type of research is library research. The approach used in this research is a philosophical and pedagogical approach. In the process of preventing and detecting fraud, the use of information technology to strengthen the internal control system is a step to overcome this problem. Through the use of information technology systems, it is believed that it will reduce the occurrence of fraud in an organization, which of course will have a good impact on the continuity of the organization's business.
Co-Authors Amiruddin Mediaty