@thesis{thesis,
		author={Arianti  Debi},
		title ={PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI,  DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP FRAUD DI MASA PANDEMI COVID-19 PADA 
PT. SARINDO MAKMUR SEJAHTERA},
		year={2022},
		url={http://repository.stei.ac.id/8807/},
		abstract={Penelitian ini bertujuan untuk menguji apakah terdapat Pengaruh Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Implementasi Good Corporate Governance Terhadap Fraud Di Masa Pandemi Covid-19.
Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan SPSS versi 24.00. Populasi dari penelitian ini adalah PT. Sarindo Makmur Sejahtera. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 30 responden. Data yang dikumpulkan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan angket berupa kuisioner yang disebarkan kepada karyawan PT. Sarindo Makmur Sejahtera. Pengujian hipotesis menggunakan uji t dan uji f.
Hasil penelitian membuktikan bahwa (1) Efektivitas Sistem Pengendalian Internal berpengaruh terhadap Fraud di Masa Pandemi Covid-19, (2) Ketaatan Aturan Akuntansi berpengaruh terhadap Fraud di Masa Pandemi Covid-19, (3) Implementasi Good Corporate Governance berpengaruh terhadap Fraud di Masa Pandemi Covid-19. (4) Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Implementasi Good Corporate Governance berpengaruh secara simultan terhadap Fraud di Masa Pandemi Covid-19.


This study aims to examine whether there is an influence on the effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good Corporate Governance on Fraud During the Covid-19 Pandemi.
This research uses a type of causality research with a quantitative approach, which is measured using a multiple linear regression based method with SPSS version 24.00. the population of this study is PT. Sarindo Prosperous Prosperity. The sample was determined based on the purposive sampling method, with a total sample of 30 respondents. The data collected in this research is in the form of primary data. Data collection techniques using a questionnaire in the form of a questionnaire distributed to employees of PT. Sarindo Prosperous Prosperity. Hypothesis testing using t test and f test.
The results of the study prove that (1) the Effectiveness of the Internal Control Sistem has an effect on Fraud during the Covid-19 Pandemi, (2) Compliance with Accounting Rules has an effect on Fraud during the Covid-19 Pandemi, (3) Implementation of Good corporate governance has an effect on Fraud in The Covid-19 Pandemi Period. (4) The effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance have a simultaneous effect on Fraud in the Covid-19 Pandemi Period.}
		}