Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan
DOI:
https://doi.org/10.30595/kompartemen.v17i1.4997Abstract
ABSTRACT
The purpose of this study is to examine the effect of good corporate governance and audit quality on fraud prevention. The research method used is quantitative method is a method of research data in the form of numbers and analysis using statistics. The population used is all employees at CV. Agung Mas Motor, Sukabumi City, amounting to 35 people. The sample is determined by nonprobability sampling with a saturated sampling technique. Sources of data used in the form of data collection carried out through the distribution of questionnaires that have been tested for validity and reliability. Data analysis techniques use hypothesis testing using SPSS 24. The results of research and data processing show that Corporate Governance has a significant effect on Fraud Prevention and Audit Quality that have no significant effect on Fraud Prevention. The results of simultaneous test between Corporate Governance and Quality Audit have a significant effect toward fraun prevention.
Â
ABSTRAK
Tujuan dari penelitian ini adalah untuk menguji pengaruh good corporate governance dan kualitas audit terhadap pencegahan penipuan. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis menggunakan statistik. Populasi yang digunakan adalah semua karyawan di CV. Agung Mas Motor, Kota Sukabumi, berjumlah 35 orang. Sampel ditentukan oleh nonprobability sampling dengan teknik sampling jenuh. Sumber data yang digunakan dalam bentuk pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data untuk pengujian hipotesis menggunakan SPSS 24. Hasil penelitian dan pengolahan data menunjukkan bahwa Tata Kelola Perusahaan memiliki pengaruh signifikan terhadap Pencegahan Penipuan sementara Kualitas Audit tidak memiliki pengaruh signifikan terhadap Pencegahan Penipuan. Hasil uji simultan antara Tata Kelola Perusahaan dan Audit Kualitas memiliki pengaruh yang signifikan terhadap pencegahan kecurangan.
References
Albrecht et al. 2012. Fraud Examination : Fourth Edition. South-Western: Cengage Learning.Adrian, Sutedi. 2012. Good Corporate Governance. Jakarta: Sinar Grafika.Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.Hamdani. 2016. Good Corporate Governance, Tinjauan Etika dalam Praktek Bisnis. Jakarta: Mitra Wacana Media.Karyono. 2013. Forensic Froud. Yogyakarta: Andi.Kovinna, Fransiska dan Betri, 2014. Pengaruh Independensi, Kerja,Kompetensi dan Etika Auditor terhadap Kualitas Audit (studi kasus pada Kantor Akuntan Publik diKota Palembang). Palembang. STIE MDP.Kumaat, Valery G. 2011. Internal Audit. Jakarta: Erlangga.Mathius. 2014. Kualitas Audit dan Pengukurannya. Bandung: Alfabeta.Melai R. 2017. Pengaruh Kualitas Auditor dan Corporate Governance terhadap Manajemen Laba. Jurnal: Universitas Muhammadiyah Magelang.Monika, Mia. 2016. Pengaruh Kualitas Audit Internal dan Asimetri Informasi terhadap Pendeteksian Kecurangan (fraud). Jurnal: Universitas Komputer Indonesia.Moch. 2016. Pengaruh Independensi dan Profesionalisme Auditor terhadap Kualitas Audit. Skripsi: Universitas Muhammadiyah Sukabumi.Sari, dkk. 2015. Pengaruh Efektifitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Persepsi Kesesuaian Kompensasi Dan Implementasi Good Governance Terhadap Kecenderungan Fraud. e-Journal S1 Ak Universitas Pendidikan Ganesha. Volume 3, No.1.Sudarmo, M. M., T. Sawardi, A., & Agus Yulianto, Ak., M. A. 2009. Fraud auditing. Bogor: Pusat Pendidikan Dan Pelatihan Pengawasan Badan Pengawasan Keuangan Dan Pembangunan.Sugiyono. 2018. Metode Penelitian Kualitatif, Kuantitatif Dan R&D. Bandung: Alfabeta.Tuanakotta, Theodorus M. 2014. Audit Berbasis ISA (International Standards on Auditing. Jakarta : Salemba Empat.Tunggal, Amin Widjaja. 2014. Internal Audit, Enterprise Risk Management dan Corporate Governance. Jakarta: Harvarindo.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
