PENGARUH SISTEM INFORMASI AKUNTANSI DAN AKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP PREVENSI FRAUD
Abstrak
Penelitian ini bertujuan untuk Untuk mengetahui, menguji serta membuktikan secara empiris dari pengaruh sistem informasi akuntansi (SIA) terhadap pelaksanaan prevensi fraud dan pengaruh pengendalian Internal terhadap pelaksanaan prevensi fraud. Jenis pendekatan pada penelitian ini menggunakan pendekatan kuantitatif. Sampel yang digunakan merupakan dari 8 Koperasi di Kecamatan Rungkut Kota Surabaya dengan sumber data primer yang didapatkan langsung dari penyebaran kuesioner ke 80 responden. Teknik pengambilan sampel menggunakan purposive sampling dan analisis data menggunakan Partial Least Square (PLS) dengan alat uji berupa SmartPLS 3. Hasil Penelitian menunjukan bahwa sistem informasi akuntansi berpengaruh positif dan signifikan terhadap prevensi fraud dan pengendalian internal berpengaruh positif dan signifikan terhadap prevensi fraud.
Kata Kunci : Sistem Informasi Akuntansi, Pengendalian Internal, Prevensi Fraud
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