Pencegahan Fraud Di Era Digital

Authors

  • Sarwenda Biduri a:1:{s:5:"en_US";s:33:"Universitas Muhammadiyah Sidoarjo";}
  • Dwiky Subekti Rachman

DOI:

https://doi.org/10.35143/jakb.v16i2.5719

Abstract

Penelitian ini bertujuan untuk menilai dampak Penerapan Akuntansi Sektor Publik, Whistleblowing System, Good Governance, dan Pengendalian Internal terhadap Pencegahan Fraud di Era Digital. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan pendistribusian kuesioner kepada Pegawai Negeri Sipil di UPT. Sampel penelitian terdiri dari 40 responden yang dipilih menggunakan teknik Sampling Jenuh, sehingga mewakili seluruh populasi. Analisis data dalam penelitian ini mencakup uji validitas, uji reliabilitas, dan analisis regresi linier berganda. Data yang terkumpul kemudian diolah menggunakan perangkat statistik SPSS versi 26. Hasil penelitian menunjukkan bahwa secara sebagian (1) Penerapan Akuntansi Sektor Publik memiliki dampak positif terhadap pencegahan Fraud di Era Digital, (2) Whistleblowing System tidak memiliki dampak signifikan terhadap pencegahan Fraud di Era Digital, (3) Good Governance memiliki dampak positif terhadap pencegahan Fraud di Era Digital, dan (4) Pengendalian Internal System tidak memiliki dampak signifikan terhadap pencegahan Fraud di Era Digital. Kata kunci: Penerapann Akuntansi Sektor Publik,, Whistleblowing System, Good Governance, Pengendalian Intern, Pencegahan Fraud, Era Digital

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Published

2023-11-30

Issue

Vol. 16 No. 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis

Section

Artikel

License

Copyright (c) 2023 Sarwenda Biduri, Dwiky Subekti Rachman

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