Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan
ABSTRACT The purpose of this study is to examine the effect of good corporate governance and audit quality on fraud prevention. The research method used is quantitative method is a method of research data in the form of numbers and analysis using statistics. The population used is all employees at C...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Purwokerto
2020-01-01
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| Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
| Online Access: | http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/4997 |
| Summary: | ABSTRACT
The purpose of this study is to examine the effect of good corporate governance and audit quality on fraud prevention. The research method used is quantitative method is a method of research data in the form of numbers and analysis using statistics. The population used is all employees at CV. Agung Mas Motor, Sukabumi City, amounting to 35 people. The sample is determined by nonprobability sampling with a saturated sampling technique. Sources of data used in the form of data collection carried out through the distribution of questionnaires that have been tested for validity and reliability. Data analysis techniques use hypothesis testing using SPSS 24. The results of research and data processing show that Corporate Governance has a significant effect on Fraud Prevention and Audit Quality that have no significant effect on Fraud Prevention. The results of simultaneous test between Corporate Governance and Quality Audit have a significant effect toward fraun prevention.
ABSTRAK
Tujuan dari penelitian ini adalah untuk menguji pengaruh good corporate governance dan kualitas audit terhadap pencegahan penipuan. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis menggunakan statistik. Populasi yang digunakan adalah semua karyawan di CV. Agung Mas Motor, Kota Sukabumi, berjumlah 35 orang. Sampel ditentukan oleh nonprobability sampling dengan teknik sampling jenuh. Sumber data yang digunakan dalam bentuk pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data untuk pengujian hipotesis menggunakan SPSS 24. Hasil penelitian dan pengolahan data menunjukkan bahwa Tata Kelola Perusahaan memiliki pengaruh signifikan terhadap Pencegahan Penipuan sementara Kualitas Audit tidak memiliki pengaruh signifikan terhadap Pencegahan Penipuan. Hasil uji simultan antara Tata Kelola Perusahaan dan Audit Kualitas memiliki pengaruh yang signifikan terhadap pencegahan kecurangan. |
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| ISSN: | 1693-1084 2579-8928 |