Doni Reynaldi, Badriyatul Huda, Armansyah M. Sarusu
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引用次数: 0
摘要
本研究旨在确定内部控制对舞弊的影响、薪酬对舞弊的影响、以及内部控制和薪酬同时对舞弊的影响。研究的对象是研究的目标是员工在PT兆金融丹戎沙里与关联定量研究,而所需的数据是直接采取到现场的数据或称为主要数据。在抽样中,选取了PT Mega Finance Tanjungsari在2020年的21名员工。结果表明,内部控制对舞弊存在影响,t检验结果为2.620 < t表2.093。在t检验的结果中,舞弊补偿与可计数4942 >可计数2093之间存在显著的影响。同时,内部控制与舞弊补偿之间存在显著影响,F检验结果显示,Fcount值为14.7 > Ftable 3.52。
Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari
This study was conducted to determine how the influence of internal control on fraud, the influence, the effect of compensation on fraud and the influence of internal control and compensation simultaneously on fraud. The object of research that is the target of research is employees at PT Mega Finance Tanjungsari with associative quantitative research, while the data needed is data taken directly to the field or called primary data. In the sampling, 21 employees at PT Mega Finance Tanjungsari were taken in 2020. The results showed that there was an influence between internal control on fraud with the results of the t test 2.620 < t table 2.093. And there is a significant effect between compensation for fraud with the results of the t-test tcount 4,942 > ttable 2,093. Meanwhile, simultaneously there is a significant influence between internal control and compensation for fraud with the results of the F test where the value of Fcount is 14.7 > Ftable 3.52.