PENGARUH PENERAPAN PENGENDALIAN INTERNAL
DAN INSENTIF TERHADAP PENCEGAHAN
KECURANGAN MANIPULASI PENJUALAN JASA
DI PT. WACANA MITRA PRAKASA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
SARI SINABARIBA, DESLY KELANA
Subject
Akuntansi Keuangan
Datestamp
2022-04-07 02:55:41
Abstract :
ABSTRAK Penelitian ini bertujuan untuk menguji apakah penerapan pengendalian internal dan insentif berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa di PT. Wacana Mitra Prakasa baik secara parsial maupun simultan. Penelitian ini menggunakan strategi penelitian deskriptif jenis survei dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda analisis regresi linier berganda dengan SPSS versi 22. Populasi dalam penelitian ini adalah seluruh karyawan PT. Wacana Mitra Prakasa. Pengambilan sampel diambil berdasarkan metode simpel random sampling, dengan jumlah sampel sebanyak 38 orang. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode kuisioner/angket yang dibagikan ke seluruh karyawan. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa (1) penerapan pengendalian internal tidak berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa di PT. Wacana Mitra Prakasa, (2) insentif berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa, dan (3) penerapan pengendalian internal dan insentif secara simultan berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa di PT. Wacana Mitra Prakasa. Kata Kunci : penerapan pengendalian internal, insentif, pencegahan kecurangan manipulasi penjualan jasa ABSTRACT This study is aimed to test the effect of internal control implementation and incentives on the fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa both partially and simultaneously. This research uses descriptive quantitative with survey approach, which is measured using multiple linear regression based method use SPSS version 22. The population of this study were all employees of PT. Wacana Mitra Prakasa. The sample was determined by simple random sampling method and get 38 respondents. The data used in this study is primary data. Data was collected by questionnaire method and shared to all employees. Hypothesis testing are using t and F test. The result are (1) internal control implementation has no effect to fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa, (2) incentives has effect to fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa, and (3) internal control implementation and incentives has effect to fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa simultaneously. Keywords : internal control implementation, incentives, fraud prevention of services sales manipulation
ABSTRAK Penelitian ini bertujuan untuk menguji apakah penerapan pengendalian internal dan insentif berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa di PT. Wacana Mitra Prakasa baik secara parsial maupun simultan. Penelitian ini menggunakan strategi penelitian deskriptif jenis survei dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda analisis regresi linier berganda dengan SPSS versi 22. Populasi dalam penelitian ini adalah seluruh karyawan PT. Wacana Mitra Prakasa. Pengambilan sampel diambil berdasarkan metode simpel random sampling, dengan jumlah sampel sebanyak 38 orang. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metode kuisioner/angket yang dibagikan ke seluruh karyawan. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa (1) penerapan pengendalian internal tidak berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa di PT. Wacana Mitra Prakasa, (2) insentif berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa, dan (3) penerapan pengendalian internal dan insentif secara simultan berpengaruh terhadap pencegahan kecurangan manipulasi penjualan jasa di PT. Wacana Mitra Prakasa. Kata Kunci : penerapan pengendalian internal, insentif, pencegahan kecurangan manipulasi penjualan jasa ABSTRACT This study is aimed to test the effect of internal control implementation and incentives on the fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa both partially and simultaneously. This research uses descriptive quantitative with survey approach, which is measured using multiple linear regression based method use SPSS version 22. The population of this study were all employees of PT. Wacana Mitra Prakasa. The sample was determined by simple random sampling method and get 38 respondents. The data used in this study is primary data. Data was collected by questionnaire method and shared to all employees. Hypothesis testing are using t and F test. The result are (1) internal control implementation has no effect to fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa, (2) incentives has effect to fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa, and (3) internal control implementation and incentives has effect to fraud prevention of services sales manipulation in PT. Wacana Mitra Prakasa simultaneously. Keywords : internal control implementation, incentives, fraud prevention of services sales manipulation
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