Novitasari, Putri (2023) PENGARUH MANAJEMEN RISIKO, TOP MANAGEMENT SUPPORT DAN KOMITE AUDIT TERHADAP PENCEGAHAN KECURANGAN DENGAN AUDIT INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur di Cilegon, Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Fraud is an act that causes large losses in a company that can hinder sustainable development. This study aims to determine the effect of risk management, top management support, and audit committees on fraud mitigation with internal audit as an intervening variable. This research is a type of quantitative research, with purposive sampling as the method, and data collected using primary data in the form of questionnaires to obtain information from respondents, namely Finance Staff, Supervisors, Managers and Internal Audit who work in manufacturing companies in the Cilegon industrial area, Banten. The analysis technique used is multiple linear regression analysis with SPSS v23 software. The results of this study indicate that 1) risk management has a positive and significant effect on fraud mitigation, 2) top management support has a significant positive effect on fraud mitigation, 3) audit committee has a significant positive effect on fraud mitigation, 4) risk management has a positive and significant effect on auditing internal audit, 5) top management support has a significant positive effect on internal audit, 6) audit committee has a significant positive effect on internal audit, and 7) Internal audit has a significant positive effect on fraud mitigation.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Kecurangan (fraud) merupakan suatu tindakan penyebab terjadinya kerugian besar dalam perusahaan yang dapat menghambat pembangunan berkelanjutan. Penelitian ini bertujuan untuk mengetahui pengaruh manajemen risiko, top management support, dan komite audit terhadap pencegahan kecurangan dengan audit internal sebagai variabel intervening. Penelitian ini merupakan jenis penelitian kuantitatif, dengan purposive sampling sebagai metodenya, dan data yang dikumpulkan menggunakan data primer berupa kuesioner untuk memperoleh informasi dari responden, yaitu Staf Keuangan, Supervisor, Manajer, dan Audit Internal yang bekerja pada perusahaan manufaktur di kawasan industri Cilegon, Banten. Teknik analisis yang digunakan yaitu analisis regresi linear berganda dengan software SPSS v23. Hasil penelitian ini menunjukkan bahwa 1) manajemen risiko berpengaruh positif dan signifikan terhadap pencegahan kecurangan, 2) top management support berpengaruh positif signifikan terhadap pencegahan kecurangan, 3) komite audit berpengaruh positif signifikan terhadap pencegahan kecurangan, 4) manajemen risiko berpengaruh positif dan signifikan terhadap audit internal, 5) top management support berpengaruh positif signifikan terhadap audit internal, 6) komite audit berpengaruh positif signifikan terhadap audit internal, dan 7) Audit Internal berpengaruh positif signifikan terhadap pencegahan kecurangan. Kata Kunci: Manajemen Risiko, Top Management Suport, Komite Audit, Pencegahan Kecurangan (Fraud), Audit Internal. | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Manajemen Risiko, Top Management Suport, Komite Audit, Pencegahan Kecurangan (Fraud), Audit Internal. Keywords: Risk Management, Top Management Support, Audit Committee, Fraud Mitigation, Internal Audit | |||||||||
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs. Putri Novitasari | |||||||||
| Date Deposited: | 16 Mar 2023 10:17 | |||||||||
| Last Modified: | 16 Mar 2023 10:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/22322 |
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