AYU KHODRIYAH, NIM.222018277 (2022) PENGARUH PENGENDALIAN INTERNAL DAN KOMPENSASI TERHADAP PENCEGAHAN KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BADAN USAHA MILIK NEGARA DI KOTA PALEMBANG). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALEMBANG.

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Abstract

ABSTRAK Ayu Khodriyah / 222018277 / 2022 / Pengaruh Pengendalian Internal dan Kompensasi Terhadap Pencegahan Kecurangan Laporan Keuangan (Studi Empiris Pada Badan Usaha Milik Negara di Kota Palembang). Rumusan dalam penelitian ini adalah bagaimana Pengaruh Pengendalian Internal Dan Kompensasi Terhadap Pencegahan Kecurangan Laporan Keuangan. Tujuan penelitian ini untuk mengetahui Pengaruh Pengendalian Internal Dan Kompensasi Terhadap Pencegahan Kecurangan Laporan Keuangan pada Badan Usaha Milik Negara Sektor Publik di Kota Palembang. Penelitian ini menggunakan jenis penelitian asosiatif. Tempat penelitian dilakukan di Badan Usaha Milik Negara Sektor Publik di Kota Palembang. Data yang digunakan adalah data primer. Teknik pengumpulan data adalah wawancara dan kuesioner. Metode pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan dengan analisis regresi linear berganda. Hasil analisis pada uji f menunjukkan bahwa pengendalian internal dan kompensasi berpengaruh signifikan terhadap pencegahan kecurangan laporan keuangan. Pada uji t menunjukkan bahwa pengendalian internal tidak berpengaruh terhadap pencegahan kecurangan laporan keuangan dan kompensasi berpengaruh terhadap pencegahan kecurangan laporan keuangan. Kata kunci: Pengendalian internal, kompensasi, pencegahan kecurangan laporan keuangan. ABSTRACT Ayu Khodriyah / 222018277 / 2022 / The Effect of Internal Control and Compensation on the Prevention of Fraudulent Financial Statements (Empirical Study on State-Owned Enterprises in Palembang City). The formulation in this study is how the Effect of Internal Control and Compensation on the Prevention of Fraudulent Financial Statements. The purpose of this study was to determine the effect of internal control and compensation on the prevention of financial statement fraud in public sector state-owned enterprises in Palembang city. This research uses associative research type. The place of research was carried out in the Public Sector State-Owned Enterprises in Palembang City. The data used is primary data. Data collection techniques are interviews and questionnaires. The sampling method used purposive sampling. The analytical method used is multiple linear regression analysis. The results of the analysis on the f test indicate that internal control and compensation have a significant effect on preventing financial statement fraud. The t-test shows that internal control has no effect on preventing financial statement fraud and compensation has an effect on preventing financial statement fraud. Keywords: Internal control, compensation, prevention of financial statement fraud.

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Rosalina Ghazali, S.E.,Ak.,M.Si 2. Lis Djuniar, S.E.,M.Si
Uncontrolled Keywords:	Pengendalian internal, kompensasi, pencegahan kecurangan laporan keuangan.
Subjects:	Akuntansi > audit Akuntansi > pelaporan keuangan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	28 Mar 2022 04:03
Last Modified:	28 Mar 2022 04:03
URI:	http://repository.um-palembang.ac.id/id/eprint/19823

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