PENGARUH MANAJEMEN RISIKO, DUKUNGAN MANAJEMEN PUNCAK, DAN AUDIT KOMITE TERHADAP MITIGASI FRAUD, DENGAN AKTIVITAS AUDIT INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Subsidiaries & Indirect Subsidiaries PT Krakatau Steel yang Berada di Kota Cilegon)

HASNA NADIYA, NURUL (2024) PENGARUH MANAJEMEN RISIKO, DUKUNGAN MANAJEMEN PUNCAK, DAN AUDIT KOMITE TERHADAP MITIGASI FRAUD, DENGAN AKTIVITAS AUDIT INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Subsidiaries & Indirect Subsidiaries PT Krakatau Steel yang Berada di Kota Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The stud’s goal was to examine how risk management, top management support, and audit committee affect fraud mitigation with internal audit activity as an intervening variable. The study’s data came from PT KS subsidiaries & indirect subsidiaries. Out of the 13 companies that served as research sample, only 9 are willing to be the subject of the study and of the 60 questionnaires that were generated, 44 have been returned and are ready for processing. Data is handled with Partial Least Square (PLS) software application for Structural Equation Modeling (SEM) using the software program. The target respondents for this study were the Internal Audit and Risk Management office at PT KS subsidiaries & indirect subsidiaries. This study collect primary data through the use of a questionnaire as part of a survey research methodology. The results showed (1) Risk Management has no effect on Fraud Mitigation (2) Top Management Support affects Fraud Mitigation (3) The Audit Committee affects Fraud Mitigation (4) Risk Management has no effect on Audit Activities In the audit process (5) Top Management Support affects Internal Audit Activity (6) Audit Committee affects Internal Audit Activity (7) Internal Audit Activity affects Fraud Mitigation (8) Internal Audit Activity cannot mediate the effect of Risk Management on Fraud Mitigation (9) Internal Audit Activity can mediate the effect of Top Management Support on Fraud Mitigation (10) Internal Audit Activity can mediate the effect of the Audit Committee on Fraud Mitigation.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	YAZID, HELMI	197012182002121001
Thesis advisor	ISMAWATI, IIS	197309152003122002

Additional Information:

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh manajemen risiko, dukungan manajemen puncak, dan komite audit terhadap mitigasi fraud dengan aktivitas audit internal sebagai variabel intervening. Data yang digunakan dalam penelitian ini didapat dari perusahaan subsidiaries & indirect subsidiaries PT KS. Dari 13 perusahaan yang dijadikan sampel penelitian, hanya 9 perusahaan yang bersedia menjadi objek penelitian dan dari 60 kuesioner yang disiapkan, jumlah kuesioner yang kembali dan dapat diolah adalah 44 kuesioner. Data diolah menggunakan Structural Equation Modeling (SEM) dengan menggunakan program Software Partial Least Square (PLS). Penelitian ini dilaksanakan di perusahaan subsidiaries & indirect subsidiaries PT KS, dengan sasaran responden dinas Internal Audit & Manajemen Risiko. Penelitian ini menggunakan metode penelitian survei dengan pengumpulan data primer menggunakan kuesioner. Hasil penelitian menunjukkan (1) Manajemen Risiko tidak berpengaruh terhadap Mitigasi Fraud (2) Dukungan Manajemen Puncak berpengaruh terhadap Mitigasi Fraud (3) Komite Audit berpengaruh terhadap Mitigasi Fraud (4) Manajemen Risiko tidak berpengaruh terhadap Aktivitas Audit Internal (5) Dukungan Manajemen Puncak berpengaruh terhadap Aktivitas Audit Internal (6) Komite Audit berpengaruh terhadap Aktivitas Audit Internal (7) Aktivitas Audit Internal berpengaruh terhadap Mitigasi Fraud (8) Aktivitas Audit Internal tidak dapat memediasi pengaruh Manajemen Risiko terhadap Mitigasi Fraud (9) Aktivitas Audit Internal dapat memediasi pengaruh Dukungan Manajemen Puncak terhadap Mitigasi Fraud (10) Aktivitas Audit Internal dapat memediasi pengaruh Komite Audit terhadap Mitigasi Fraud.

Uncontrolled Keywords:

Audit Committee, Fraud Mitigation, Internal Audit Activity, Risk Management, Top Management Support. Aktivitas Audit Internal, Dukungan Manajemen Puncak, Komite Audit, Manajemen Risiko, Mitigasi Fraud.

Subjects:

H Social Sciences > HB Economic Theory
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

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

S.Ak Nurul Hasna Nadiya

Date Deposited:

27 Feb 2024 11:49

Last Modified:

27 Feb 2024 11:49

URI:

http://eprints.untirta.ac.id/id/eprint/33499

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