PENGARUH AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2025
DOI:
https://doi.org/10.22437/jmk.v15i02.58199Abstract
Abstrak
Penelitian ini bertujuan menganalisis pengaruh audit internal dan sistem pengendalian internal terhadap pencegahan kecurangan pada perusahaan dagang yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian ini dilatarbelakangi oleh tingginya risiko kecurangan akibat kompleksitas aktivitas operasional dan belum optimalnya mekanisme pengawasan perusahaan. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data yang digunakan merupakan data sekunder berupa laporan tahunan dan laporan keuangan. Sampel ditentukan melalui teknik purposive sampling sehingga diperoleh 40 perusahaan dengan 200 observasi. Analisis data dilakukan menggunakan regresi data panel. Audit internal diukur berdasarkan aktivitas audit internal, sedangkan sistem pengendalian internal diukur berdasarkan efektivitas penerapannya. Pencegahan kecurangan diukur menggunakan model Beneish M-Score. Hasil penelitian diharapkan menunjukkan bahwa audit internal dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan.
Kata kunci: audit internal, sistem pengendalian internal, pencegahan kecurangan, , perusahaan dagang.
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