Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Kasus Fraud / Kecurangan Akuntansi Dengan Pendekatan Fraud Hexagon (Studi Kasus Pada Pemerintah Provinsi Sumatera Utara)
DOI:
https://doi.org/10.59059/maslahah.v2i1.588Keywords:
Internal Control, Human Resources Competency, Fraud, AccountingAbstract
This research aims to determine the effect of implementing the Government's Internal Control System and Human Resource Competency on preventing cases of accounting fraud / fraud using the Fraud Hexagon Approach (Case Study of the North Sumatra Provincial Government). The research method used is a survey method by distributing questionnaires to respondents consisting of government employees involved in internal control processes and accounting activities. The questionnaire measures the level of implementation of the government's internal control system, human resource competency, and cases of accounting fraud that occur. The Fraud Hexagon approach is used to analyze factors that influence fraud prevention. This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample were 50 respondents and used a total saturated sampling technique. This research uses SPSS statistical tools. Data were analyzed using multiple regression analysis method. The results of this research show that the implementation of the Internal Control System has a positive and significant effect on preventing accounting fraud cases. Human Resource Competency has a positive and significant effect on preventing accounting fraud cases. And the F test shows that the Implementation of the Internal Control System and Human Resource Competency has a simultaneous and significant positive effect on the Prevention of Accounting Fraud Cases.
References
Akbariah, F., & Suratno, S. (2018). Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Di Kementerian Agama Propinsi Banten. Jurnal Riset Akuntansi & Perpajakan (Jrap), 5(01), 37–52.
Ardiani. (2015). Pengaruh Kompetensi Sdm Terhadap Penerimaan Dana Zakat Di Laz Kota Bandung, Prosiding Penelitian Spesia. Unisba.
Bi Rahmani, N. A. (2016). Metodologi Penelitian Ekonomi. Febi Press Uinsu.
Diana, A., & Setiawati, L. (2017). Akuntansi Keuangan Menengah Berdasarkan Standar Akuntansi Keuangan Terbaru. Cv. Andi Offset.
Faradiza, S. A. (2019). Fraud Pentagon Dan Kecurangan akuntansi. Ekbis: Jurnal Ekonomi Dan Bisnis, 2(1), 1–22.
H Timotius, C. (2017). Pengantar Metodologi Penelitian. Andi.
Ikhsan, A. (2018). Auditing Pemeriksaan Akuntansi Pendekatan Praktis. Madenatera.
Prihadi, T. (2019). Analisis Laporan Keuangan. Gramedia Pustaka Utama.
Priyanto, A., & Aryati, T. (2019). Analisis Pengaruh Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pendeteksian Dan Pencegahan Fraud. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 11(2), 89–104.
Wani, N., & Safitri, A. (2019). Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Kecil Menengah (Studi Pada Sentra Dodol Di Kec. Tanjung Pura). Liabilities (Jurnal Pendidikan Akuntansi), 2(1), 37–52.
