The Effect of Separation of Task Functions and Application of Accounting Information Systems on Efforts to Disclose Accounting Fraud

This study aims to examine the effect of separation of task functions and the application of accounting information systems on efforts to disclose accounting fraud. The subjects in this study were 33 MSME actors in Tangerang as respondents. The data used in this study are primary data. This research uses quantitative methods, where the data collected from the results of distributing questionnaires are processed using the SPSS application, and presented and analyzed quantitatively (numbers) and descriptively (sentence descriptions). Based on the results of hypothesis testing using the T-test, the significance value of the Separation of Task Functions variable (X1) is 0.03, which is smaller than the significance level of 0.05 and the Application of Accounting Information System variable (X2) has a significance value of 0.022, which is smaller than the significance level of 0.05. So it can be concluded that the variables of the Separation of Task Functions (X1) and the Application of Accounting Information Systems (X2) can affect efforts to disclose accounting fraud. The results of this study indicate that the variables of the Separation of Task Functions and the Application of Accounting Information Systems can affect the Efforts to Disclose Accounting Fraud. This means that the detection of accounting fraud at MSMEs in Tangerang can be affected by the Separation of Task Functions and the Application of Accounting Information Systems. It can be concluded that the two hypotheses in this study are accepted.