This study aims to determine the influence of Internal Control and Good Corporate Governance on Fraud Prevention. The variables studied were Internal Control, Good Corporate Governance, and Fraud Prevention. The type of research used was descriptive correlational quantitative research. The sampling technique used was purposive sampling technique. The population in this study was a state-owned company in the financial services sector. The total sample who filled out the research questionnaire were 38 people consisting of leaders, managers, auditors, finance and accounting, customer service, and front liners. Processing and analyzing data using multiple linear regression analysis with the help of SPSS 25 software (Statistical Product and Service Solution). The results of this study indicate that the Internal Control and Good Corporate Governance have an effect on Fraud Prevention both partially and simultaneously
Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh Independensi, Pengalaman Kerja dan Etika Profesi Auditor terhadap kualitas audit pada KAP Jakarta Pusat. Strategi penelitian yang digunakan adalah asosiatif/kausatif. Metode penelitian yang digunakan adalah survei. Populasi dalam penelitian ini adalah auditor di KAP Jakarta Pusat, sedangkan sampel dalam penelitian ini adalah 128 auditor di KAP Jakarta Pusat yang ditentukan dengan teknik purposive sampling. Analisis data yang digunakan adalah deskriptif data, uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linier berganda, analisis koefisien determinasi dan uji hipotesis dengan menggunakan program SPSS 22.0. Hasil penelitian menunjukan: 1) Independensi berpengaruh positif dan signifikan terhadap kualitas audit pada KAP Jakarta Pusat, yang semakin baik independensi auditor, maka semakin baik kualitas audit, 2) Pengalaman Kerja tidak mempengaruhi kualitas audit, artinya bahwa pengalaman kerja yang dimiliki oleh auditor tidak akan mempengaruhi hasil audit itu sendiri, 3) Etika profesi berpengaruh positif dan signifikan terhadap kualitas audit pada KAP di Jakarta Pusat, yang semakin baik etika profesi yang dimiliki oleh auditor maka semakin baik pula kualitas audit yang dihasilkan.
During the COVID-19 pandemic, many small-scale businesses (SMEs) turned to social media to sell their products. This study analyzed the profit generated from some social media platforms used by SMEs to find which media generated the most profit. The participants for this study were three SMEs selling snacks. We found that the highest profit was attained from selling through Instagram, yet other platforms also generated profits. It signifies that social media can significantly increase profits.
Keywords: social media, selling, SME, profit
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