The Impact of the Implementation of Accounting Information Systems and Internal Control on Fraud Prevention at PT. PLN (Persero) UP3 Medan
DOI:
https://doi.org/10.47663/abep.v9i2.726Keywords:
Fraud Prevention, Accounting Information System, Internal ControlAbstract
This study aims to determine whether accounting information systems and internal control have a significant effect on fraud prevention. This study uses a quantitative descriptive method. The type of data used in this study is quantitative data. The data source is primary data. The population in this study were employees working at PT PLN (Persero) UP3 Medan 62 people. The number of samples is 56. The sampling technique used the Pruposive sampling type. The data were analyzed using multiple regression analysis methods which produced the equation Fraud Prevention = -1.210 + 0.201 Accounting Information Systems + 0.720 Internal Control. The researcher also used a significance level of 5%. The partial research results show that the Accounting Information System partially has a significant effect on Fraud Prevention, Internal Control partially has a significant effect on Fraud Prevention. The simultaneous research results show that the Accounting Information System and Internal Control simultaneously have a significant effect on Fraud Prevention. The determination coefficient of 0.885 means that 88.5% of the Fraud Prevention variable can only be explained by the Accounting Information System and Internal Control variables and the remaining 11.5% of the Fraud Prevention variable is explained by other variables not included in the study such as compensation suitability and increased effectiveness.
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Meisak, D., & Laura, P. (2021). Sistem Informasi Akuntansi (SIA) Menggunakan Peachtree Accounting. Aceh: Syiah Kuala University Press.
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Ridwan, R., Dheri, F, L., & Alfin, N, A. (2023). Peran Sistem Informasi Akuntansi dalam Mencegah Kecurangan: Pendekatan Studi di Tasikmalaya. Jurnal Ilmiah Akuntansi Kesatuan, 11(1), 211-218. https://doi.org/10.37641/jiakes.v11i1.1776
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Simbolon, D. (2022) Analysis of The Effect of Clearance of Budget Targets, Competency of Government Apparatus on Performance Accountability with Internal Control System as Moderate Variables. AISTEEL, Universitas Negeri Medan. http://dx.doi.org/10.4108/eai.20-9-2022.2324783
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Sujarweni, V. W. (2020). Metodologi Penelitian. Yogyakarta: Pustaka Baru.
Sujarweni. (2020). Metodologi Penelitian. Pustaka Baru.
Suparmi, dkk. (2023). Akuntansi Bisnis Pengantar Dan Penerapan. Jambi: PT Sonpedia Publishing Indonesia.
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Susilowati, F. (2022). Pengujian Statistik Dengan SPSS. Jawa Tengah: Pustaka Rumah Cinta.
Swastika, A. P., & Gusti, L, A. (2016). Audit Sistem Informasi Dan Tata Kelola Teknologi Informasi. Yogyakarta: CV. Andi Offset.
Thian, A. (2021). Dasar-Dasar Auditing Integrated And Comprehensive Edition. Yogyakarta: Andi.
Usman, E., dkk. (2024). Sistem Informasi Akuntansi. Bandung: Intelektual Manifes Media.
Wahyuni, P., Muammar, R., & Anton, E, S. (2022). The Effect of Accounting Information Systems And Internal Audits on Internal Control at PT. Sierra Mandiri Distribusindo. Enrichment: Journal of Management, 12 (2). http://www.enrichment.iocspublisher.org/index.php/enrichment/article/view/454
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Wijayanti, E. L., Briyan, E., S, & Kristianto, P, W. (2024). Sistem Informasi Akuntansi. Jawa Barat: CV. Adanu Abimata.
Zai, S. N. P., dkk. (2024). Pengantar Auditing. Sumatera Barat: Tri Edukasi Ilmiah.
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