Pengaruh Teknologi Informasi, Pengendalian Internal, Whistleblowing System, Dan Anti-Fraud Awareness Terhadap Pencegahan Fraud (Studi Kasus Pada PT. Hexa Daya Solusi)
DOI:
https://doi.org/10.54066/jikma.v1i5.796Keywords:
Information Technology, Internal Control, Whistleblowing System, Anti-Fraud Awareness, Fraud PreventionAbstract
This study aims to examine the influence of information technology, internal controls, whistleblowing systems, and anti-fraud awareness on fraud prevention at PT. Hexa Daya Solusi. This research was conducted using quantitative methods. The data used in this research is primary data. The population used in this study are employees who use Accurate Online at PT. Hexa Daya Solusi in 2023. A total of 30 respondents were selected using the purposive sampling method. The analysis technique in this study is multiple linear regression analysis. The results of the hypothesis testing in this study indicate that information technology and the whistleblowing system have a positive and significant influence on fraud prevention. Meanwhile, internal control and anti-fraud awareness has a negative and insignificant effect on fraud prevention.
References
Anandya, K. C. R., & Werastuti, D. N. S. (2020). Pengaruh Whistleblowing System, Budaya Organisasi dan Moralitas Individu Terhadap Pencegahan Fraud pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali. 10(2).
Hartono, A. B., & Nugroho, A. H. D. (2022). Pengaruh pengendalian internal terhadap pencegahan fraud dengan intervening good corporate governance. 4(4).
Novalia, D., Kahfi, H., & Lidya, R. (2021). PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah). Jurnal Buana Akuntansi, 6(1), 57–66. https://doi.org/10.36805/akuntansi.v6i1.1353
Ibrahim, M., Nurmayanti, P., & Indrawati, N. (2023). THE INFLUENCE OF INTERNAL CONTROL, ORGANIZATIONAL CULTURE AND ANTI FRAUD AWARENESS ON FRAUD PREVENTION. 4(1).
Jayanti, L. S. I. D., & Suardana, K. A. (2019). Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi, 29(3), 1117. https://doi.org/10.24843/EJA.2019.v29.i03.p16
Pramudyastuti, O. L., Rani, U., Prativi, A., & Susilo, G. F. A. (2021). Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator. Jurnal Ilmiah Akuntansi, 6(1).
Reskia (2022). PENGARUH INTERNAL AUDIT, ANTI FRAUD AWARENESS, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD (Studi kasus PT. Inti Persada Nusantara). Jurnal Ekonomi Trisakti, 2(2), 419–432. https://doi.org/10.25105/jet.v2i2.14531
Suardana, K. A. (2019). Luh Sri Isa Dewi Jayanti1 Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. Email: Isadewi1996@gmail.com. 29(3).
Suryantini, L. P. (2020). PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENGGUNAAN INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN MODAL PINJAMAN TERHADAP KINERJA UMKM DI KECAMATAN BULELENG.
Widianingsih, R., Maghfiroh, S., & Sunarmo, A. (2019). Pengaruh Teknologi Informasi dan Accounting Reporting terhadap Pencegahan Fraud. Kompartemen: Jurnal Ilmiah Akuntansi, 16(2). https://doi.org/10.30595/kompartemen.v16i2.4744
Wulandari, D. N., & Nuryanto, M. (2018a). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117. https://doi.org/10.26486/jramb.v4i2.557
Wulandari, D. N., & Nuryanto, M. (2018b). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117. https://doi.org/10.26486/jramb.v4i2.557
