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

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.