PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PENCEGAHAN FRAUDULENT FINANCIAL REPORTING (Survei Pada Perusahaan di Jakarta dan Tangerang Selatan)
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Institusion

Universitas Pembangunan Jaya Tangerang

Author

Ghaliza, Amola Y. S.

Subject

HF Commerce 

Datestamp

2020-10-12 01:39:22 

Abstract :
Company?s financial information presentation uses accounting information system which produces company?s financial report. Unfortunately, there are so much fraud cases happened in Indonesia and in the whole wide world, one of them is fraudulent financial reporting which is focused on financial report fraud. Fraudulent financial reporting can be surmounted by Fraud Early Warning System (FEWS) which contains methods and software used to prevent and detect fraud. FEWS is not apart from accounting information system which is a system used to collect and process transaction data and deliver financial information to interested parties. This research is aimed to know about the impact of accounting information system implementation to fraudulent financial reporting prevention and to know about how big the impact is. Research method used is quantitative method, with data collection through questionnaire. The result of this research shows that the f arithmetic value is bigger than f table (24,15 > 4,14) and t arithmetic value is bigger than t table (4,914 > 2,034), with regression coefficient value 0,984 and determination coefficient value 0,423. The conclusion is that accounting information system implementation gives a positive significant impact to fraudulent financial reporting prevention and the impact is about 42,3%. Keywords: Accounting information system, Fraudulent financial reporting, Fraud Early Warning System. 

File :
Ghaliza_Bagian Awal.pdf