Indonesian Journal of Economics and Management
Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)

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

Doni Reynaldi (Program Studi Perbankan Syariah, Universitas Masoem)
Badriyatul Huda (Program Studi Perbankan Syariah, Universitas Masoem)
Armansyah M. Sarusu (Program Studi Bisnis Digital, Universitas Masoem)



Article Info

Publish Date
31 Mar 2022

Abstract

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

ijem

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...