JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol 12, No 1 (2021)

Pengaruh Penerapan Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Berbasis Artificial Intelligence Terhadap Kecenderungan Fraudulent Financial Reporting (Studi Empiris Pada Hotel Berbintang di Bali)

Pratama, Jordy (Unknown)
Julianto, I Putu (Unknown)

Article Info

Publish Date
06 May 2021

Abstract

This study aims to determine the effect of the application of an internal control system and the application of an artificial intelligence-based accounting information system to the tendency of fraudulent financial reporting in hotels. This type of research is a quantitative research which has a research sample of 70 respondents, the sampling technique used is purposive sampling and the data is obtained by distributing questionnaires online through google form media. The data used are primary data in the form of respondents' answers and processed using SPSS version 21 for windows devices, and the results show that the application of an internal control system and the application of an artificial intelligence-based accounting information system negatively affects the tendency of fraudulent financial reporting in hotels.

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Journal Info
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Website

Abbrev

S1ak

Publisher

Universitas Pendidikan Ganesha

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...