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All Journal Finansha: Journal of Sharia Financial Management El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Indonesian Journal of Economics and Management Jurnal Dimamu
Badriyatul Huda
Program Studi Perbankan Syariah, Universitas Masoem
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Journal : Indonesian Journal of Economics and Management

 1 
Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari Doni Reynaldi; Badriyatul Huda; Armansyah M. Sarusu
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.778 KB) | DOI: 10.35313/ijem.v2i2.3693

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.
Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari Doni Reynaldi; Badriyatul Huda; Armansyah M. Sarusu
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3693

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.
Co-Authors Anisa Rosdiana Armansyah M. Sarusu Buchori Muslim Dadang Dimyati Doni Reynaldi Gina Sahara Jujun Jamaludin Mega Julia Puji Rahayu R Sovi Siti Sri Mulyani Uus Ahmad Husaeni Widya Sari Wilda Waladiah Ibnu Suja’i