| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Gunaldy, Rian |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2020-08-25 |
|
| dc.date.accessioned |
2021-03-15T04:00:43Z |
|
| dc.date.available |
2021-03-15T04:00:43Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24309 |
|
| dc.identifier |
10.29313/.v6i2.24309 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29453 |
|
| dc.description |
Abstract. The purpose of this study was to determine the effect of internal audit and fraud detection of data manipulation on the quality of financial reports. The population in this study is the internal audit and finance department at PT Jasamarga Indonesia. Sampling was done by purposive sampling, namely employees in the internal audit section. The data analysis used in this research is multiple regression analysis. The results of this study indicate that internal audit and fraud detection of data manipulation have an effect on the quality of financial reports.Keywords: Internal Audit; Data Manipulation Fraud Detection; Quality of Financial Statements.Abstrak. Tujuan penelitian ini untuk mengetahui pengaruh audit internal dan deteksi kecurangan manipulasi data terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah audit internal dan bagian keuangan di perusahaan PT Jasamarga Indonesia. Pengambilan sampel dilakukan dengan purposive sampling yaitu pegawai pada bagian audit internal. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukan bahwa audit internal dan deteksi kecurangan manipulasi data berpengaruh terhadap kualitas laporan keuangan.Kata Kunci: Audit Internal; Deteksi Kecurangan Manipulasi Data; Kualitas Laporan Keuangan. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24309/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 730-735 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 730-735 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Internal; Deteksi Kecurangan Manipulasi Data; Kualitas Laporan Keuangan. |
|
| dc.title |
Pengaruh Audit Internal dan Deteksi Kecurangan Manipulasi Data terhadap Kualitas Laporan Keuangan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|