The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)

DOI

10.2991/aebmr.k.200309.025How to use a DOI?

Keywords

information technology, internal control, accounting fraud

Abstract

This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees who work at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100 respondents which are related to all accounting activities, including internal control, and also those who work are supported by information technology in the company. Hypothesis testing in this study uses multiple linear regression analysis techniques with a statistical approach operated by SPSS Version 24. The results of this study indicate that 1) Information Technology Affects Accounting Fraud, and 2) Internal Control Affects Accounting Fraud.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Diana Supriati
AU  - Risma Ristiyani
AU  - Icuk Rangga Bawono
PY  - 2020
DA  - 2020/03/12
TI  - The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 111
EP  - 114
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.025
DO  - 10.2991/aebmr.k.200309.025
ID  - Supriati2020
ER  -