THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION

Rudy Budiatmaja, Yanuar Ramadhan

Abstract


Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan Akuntansi

Tujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin.

Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan.

Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan.

Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi.

Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi.

 

Abstract - Three Strategies of Corporate Control and Accounting Fraud

Main Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible.

Method – This study uses the T-test as a method. The research sample is 105 company employees.

Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance.

Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud.

Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud.


Keywords


accounting fraud; agency theory; fraud triangle; gone theory; internal auditor

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.15

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