Jurnal Dimamu
Vol. 1 No. 3 (2022)

Pengaruh Pengendalian Internal dan Kompensasi terhadap Fraud di PT Mega Finance Tanjungsari

Doni Reynaldi (Universitas Ma'soem)
Badriyatul Huda (Universitas Ma'soem)
Armansyah M. Sarusu (Universitas Ma'soem)



Article Info

Publish Date
30 Sep 2022

Abstract

Based on the results of interviews with the Admin Head and Sales Coordinator, the lack of compensation and internal control is the cause of fraud, this is evidenced by data for the last 5 years the number of customers and the number of employees at PT Mega Finance Tanjungsari which has fluctuated. This study was conducted to determine how the influence of internal control on fraud, the influence, the effect of compensation on fraud and the influence of internal control and compensation simultaneously on fraud. The object of research that is the target of research is employees at PT Mega Finance Tanjungsari with associative quantitative research, while the data needed is data taken directly to the field or called primary data. In the sampling, 21 employees at PT Mega Finance Tanjungsari were taken in 2020. The results showed that there was an influence between internal control on fraud with the results of the t test 2.620 < t table 2.093. And there is a significant effect between compensation for fraud with the results of the t-test tcount 4,942 > ttable 2,093. Meanwhile, simultaneously there is a significant influence between internal control and compensation for fraud with the results of the F test where the value of Fcount is 14.7 > Ftable 3.52.

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Journal Info

Abbrev

dimamu

Publisher

Subject

Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

Description

Jurnal ini berisi kajian tentang penelitian murni dan terapan pada bidang : Sistem Informasi Sistem Informasi Akuntansi Manajemen Informatika Digital Bisnis Perbankan Syariah Manajemen Bisnis Syariah Agribisnis Teknologi Pangan Bimbingan Konseling Pendidikan Bahasa ...