Dirk, Riany Talita (2020) Pengaruh Akuntansi Forensik Dan Audit Investigasi Terhadap Pencegahan Fraud Dengan Kecerdasan Spiritual Sebagai Variabel Moderasi (Studi Perwakilan BPKP Sulawesi Utara). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Fraud adalah perbuatan yang melawan hukum yang dilakukan dengan sengaja untuk tujuan tertentu dengan contoh memanipulasi atau memberikan laporan keliru terhadap pihak lain yang dilakukan dari orang orang baik di dalam atau luar organisasi untuk mendapatkan keuntungan pribadi yang secara tidak langsung atau langsung dapat merugikan orang lain. Akuntansi forensik dan audit investigasi merupakan ahli yang mengungkap adanya korupsi dan kecurangan yang ada.Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Akuntansi forensik dan Audit investigasi terhadap pencegahan Fraud dengan Kecerdasan Spiritual sebagai variabel moderati. Penelitian dilakukan dengan menyebarkan kuesioner kepada auditor-auditor yang ada di BPKP Sulawesi Utara. Hasil dari penelitian ini menunjukkan bahwa akuntansi forensik dan Audit investigasi berpengaruh terhadap pencegahan fraud karena adanya tindakan-tindakan hukum dan prosedur teknik dari keduanya. Tetapi Kecerdasan Spiritual tidak dapat memperkuat pengaruh Akuntansi Forensik dan Audit Investigasi terhadap Pencegahan Fraud / Fraud is an act that is against the law which is done on purpose for a specific purpose with the example of manipulating or giving false reports against other parties which are committed by people inside or outside the organization for personal gain that can indirectly or directly harm others. Forensic accounting and investigative auditing are experts who uncover existing corruption and fraud. This study aims to examine and analyze the effect of forensic accounting and investigative audit on fraud prevention with spiritual intelligence as the moderating variable. This research was conducted by distributing questionnaires to auditors at BPKP North Sulawesi. The results of this study indicate that forensic accounting and investigative audit have an effect on fraud prevention because of the legal actions and technical procedures of both. However, Spiritual Intelligence cannot strengthen the influence of Forensic Accounting and Investigative Audit on Fraud Prevention.
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | akuntansi forensik; audit investigasi; fraud; kecerdasan spiritual | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Riany Talita Dirk | ||||||||||||
Date Deposited: | 29 Jan 2021 05:01 | ||||||||||||
Last Modified: | 29 Jan 2021 05:01 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/14386 |
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