JRA: Jurnal Riset Akuntansi
Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi

OPTIMALISASI TEKNOLOGI DIGITAL DAN ETIKA DALAM PENCEGAHAN KECURANGAN

Astuti, Wati Aris (Unknown)
Rahayu, Siti Kurnia (Unknown)
Angelina, Sendi Azahra (Unknown)



Article Info

Publish Date
30 Oct 2024

Abstract

This study aims to empirically test the effects of information technology audits and professional ethics have a positive effect on fraud prevention efforts in financial services companies. To support this study, the method used by the researcher is a descriptive and verification analysis method with a quantitative approach to 40 auditors from 12 financial services companies. Data were collected by distributing questionnaires via Google Form with data analysis carried out using the multiple linear regression method with the help of SPSS software version 2.3. The results of the analysis show that information technology audits and professional ethics both have a significant positive effect on fraud prevention efforts. This finding emphasizes the importance of integration between information technology, audit practices, and professional ethics in maintaining the security and integrity of the company from potential fraud. This study provides an important contribution to understanding how these factors interact in the context of fraud prevention in companies.

Copyrights © 2024






Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...