Pengaruh Tata Kelola Perusahaan, Pertimbangan Etis, Pengambilan Keputusan Terhadap Pencegahan Kecurangan Dengan Sistem Pengendalian Internal

Irlan Fery

doi:10.34010/aisthebest.v6i2.4933

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Irlan Fery
Sekolah Tinggi Ekonomi Rahmaniyah

How to Cite

[1]

I. Fery, “Influence of Corporate Governance, Ethical Considerations, Decision Making on Fraud Prevention With Internal Control System”, aisthebest, vol. 6, no. 2, pp. 136-150, Dec. 2021.

Content Top

Influence of Corporate Governance, Ethical Considerations, Decision Making on Fraud Prevention With Internal Control System

Irlan Fery

Vol 6 No 2 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise

DOI 10.34010/aisthebest.v6i2.4933

Abstract

The main purpose of this study is to determine the effect of corporate governance, ethical considerations, and decision making on fraud prevention with the internal control system as a moderating variable to determine how big the role of the internal control system in the company so that fraud can be overcome. Accounting data can be used as a tool to make the right and fast decisions. This research was conducted in South Sumatra, the results showed that the influence of corporate governance, ethical considerations, and decision making on fraud prevention with the internal control system as a moderating variable. The test tool used is multiple linear regression, then the method used is descriptive and verification methods. The research was conducted to determine the value of each variable, either one or more independent variables, to get an overview of these variables. The target population of this research is SOEs in the province of South Sumatra. The data for this study were collected by direct questionnaire and via e-mail collected from 45 BUMDs. The sample of the population in this study were 65 related units, namely the IT, HR, Sales, Finance, Warehouse, BUMN divisions in South Sumatra that were directly related to the Google Form to them for respondent responses. The sampling technique used is proportionate stratified random sampling. The results achieved indicate that the internal control system as a moderating variable is very important to achieve corporate governance, ethical considerations, and decision making on fraud prevention. The limitation of this research is that data collection cannot be done directly and can only be done online. The contribution of the results of this study to the development of accounting science is how companies know how to influence corporate governance, ethical considerations, decision making on fraud prevention with an internal control system.