Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Fraudelent Financial Reporting

Authors

  • Mita Agustiana Universitas Bandar Lampung
  • Luke Suciyati Amna Universitas Bandar Lampung

DOI:

https://doi.org/10.37641/jiakes.v11i2.1613

Keywords:

Accounting information system, internal control, financial fraud reporting

Abstract

This study aims to determine the application of accounting information systems and internal controls to prevent fraudulent financial reporting case studies at PT. Nusantara Plantation VII. This research technique uses quantitative methods and data collection uses a questionnaire. The samples involved were several workers from 3 monetary divisions in the association with an aggregate of 45 respondents. The testing procedure used is purposive sampling. Data analysis for this study used multiple linear regression tests. The results of the study show that the application of accounting information systems and internal controls has a positive and significant impact on preventing fraudulent financial reporting.

Published

2022-08-30

How to Cite

Agustiana, M., & Amna, L. S. (2022). Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Fraudelent Financial Reporting. Jurnal Ilmiah Akuntansi Kesatuan, 11(2), 363–372. https://doi.org/10.37641/jiakes.v11i2.1613