PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD (studi pada BUMN yang berpusat di Kota Bandung)

Muhammad Rijal, MR (2019) PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD (studi pada BUMN yang berpusat di Kota Bandung). S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh prinsip-prinsip good corporate governance terhadap pencegahan fraud pada Badan Usaha Milik Negara (BUMN) yang berpusat di Kota Bandung. Variabel yang digunakan adalah prinsip-prinsip good corporate governance dan pencegahan fraud. Sampel yang digunakan sebanyak tujuh perusahaan BUMN yang berpusat di Kota Bandung. Prinsip-prinsip good corporate governance pada penelitian ini diukur menggunakan prinsip-prinsip good corporate governance menurut KNKG dan pencegahan fraud pada penelitian ini diukur menggunakan metode pencegahan fraud menurut Sudarmo. Data yang digunakan adalah data primer yang diperoleh dari penyebaran angket kepada setiap BUMN. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis korelasi sederhana rank spearman dan menghitung besaran pengaruhnya menggunakan koefisien determinasi. Berdasarkan perhitungan analisis rank spearman dengan bantuan software SPSS 25.0 menghasilkan bahwa prinsip-prinsip good corporate governance berpengaruh positif terhadap pencegahan fraud sebesar 0,5041% sedangkan 99,4959% dipengaruhi oleh faktor lain yang tidak diteliti. This study aims to determine the effect of principles of good corporate governance to fraud prevention on BUMN based in Bandung. Variable used are principles of good corporate governance and fraud prevention. The sample of this study was seven BUMN based in Bandung. In this study, principles of good corporate governance is measured by used principles of good corporate governance according to KNKG and fraud prevention is measured by used fraud prevention method according to Sudarmo. The data used are primary data obtained from distributing questionnaires to each BUMN. . In analyzing the data, this research uses statistical analysis of simple correlation analysis of spearman rank and calculate the magnitude of its influence using coefficient of determination. Based on the calculation of correlation analysis with the help of SPSS 25.0 result that principles of good corporate governance affect the fraud prevention by 0,5041%, and 99,4959% is influenced by other factors not examined.

Item Type: Thesis (S1)
Uncontrolled Keywords: Prinsip-Prinsip Good Corporate Governance, Pencegahan Fraud.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Muhammad Rijal
Date Deposited: 27 Apr 2020 17:41
Last Modified: 27 Apr 2020 17:41
URI: http://repository.upi.edu/id/eprint/42820

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