Pengaruh sistem pengendalian internal dan whistleblowing system terhadap kecenderungan kecurangan akuntansi dengan pemoderasi core values akhlak
Info Katalog
File Repositori
File Jurnal : 00000000000000117853.pdf
Nomor Panggil : 123012201013
Subyek : Internal control system;Fraud;Whistleblowing
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Deni Darmawati
Kata Kunci : internal control system, whistleblowing system, accounting fraud tendency, core values AKHLAK
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012201013_Halaman-Judul.pdf | 11 | |
| 2. | 2024_TS_MAK_123012201013_Lembar-Pengesahan.pdf | 8 | |
| 3. | 2024_TS_MAK_123012201013_Bab-1-Pendahuluan.pdf | 14 | |
| 4. | 2024_TS_MAK_123012201013_Bab-2-Tinjauan-Pustaka.pdf |
|
|
| 5. | 2024_TS_MAK_123012201013_Bab-3-Metode-Penelitian.pdf |
|
|
| 6. | 2024_TS_MAK_123012201013_Bab-4-Hasil-dan-Pembahasan.pdf |
|
|
| 7. | 2024_TS_MAK_123012201013_Bab-5-Simpulan-dan-Saran.pdf | 6 | |
| 8. | 2024_TS_MAK_123012201013_Daftar-Pustaka.pdf | 9 | |
| 9. | 2024_TS_MAK_123012201013_Lampiran.pdf |
|
K Kecurangan akuntansi, risiko finansial dan reputasi, adalah fokus penelitian ini diPT Pelabuhan Indonesia (Persero). Dengan 69 responden dan kuesioner Likert 5poin, penelitian ini menguji dampak sistem pengendalian internal (SPI),whistleblowing system (WBS), dan core values AKHLAK (CVA) terhadapkecenderungan kecurangan akuntansi. Hasil menunjukkan SPI dan WBS berperandalam pencegahan kecura17ngan, sementara CVA memperkuat efektivitas WBS.Implikasinya, perusahaan perlu mempertajam SPI dan WBS serta memupuk budayaorganisasi yang mendorong integritas untuk melawan kecurangan akuntansi
A Accounting fraud, financial and reputational risk, is the focus of this study at PTPelabuhan Indonesia (Persero). With 69 respondents and a 5-point Likert questionnaire, this study examines the impact of internal control systems (SPI), whistleblowing system (WBS), and core values AKHLAK (CVA) on accounting fraud tendency. The results show that SPI and WBS play a role in preventing fraud, while CVA strengthens the effectiveness of WBS. The implication is that companies need to sharpen SPI and WBS and foster an organizational culture that encourages integrity to fight accounting fraud