Kurniawan, Pratomo Cahyo
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PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD Kurniawan, Pratomo Cahyo; Izzaty, Khairina Nur
ECONBANK: Journal of Economics and Banking Vol 1 No 1 (2019): Edisi April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.644 KB) | DOI: 10.35829/econbank.v1i1.2

Abstract

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.
THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) Kurniawan, Pratomo Cahyo; Azmi, Fika
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8552

Abstract

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.