HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN FRAUD YANG TERJADI DI PT DJATIM SUPER COOKING OIL SURABAYA

  • Nadya Christina Jurusan Akuntansi / Universitas Surabaya
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Keywords: management control system, fraud, employee performance

Abstract

ABSTRAK- Objek dari penelitian ini adalah PT Djatim Super Cooking Oil Surabaya, yaitu perusahaan minyak goreng yang berada di Surabaya. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan paradigma interpretivism. Penelitian ini bersifat explanatory research dengan menggunakan metode wawancara, observasi, dan analisis dokumen. Penelitian ini bertujuan untuk mengetahui hubungan sistem pengendalian manajemen dan fraud yang terjadi di PT Djatim Super Cooking Oil. Penelitian ini ingin menunjukkan bagaimana sistem pengendalian manajemen berpengaruh terhadap terjadinya fraud, dan juga untuk mengetahui kelemahan dari sistem pengendalian manajemen yang telah diterapkan. Temuan penelitian ini menunjukkan bahwa teori sistem pengendalian manajemen masih relevan dalam mempengaruhi karyawan melakukan fraud, karena penerapan sistem pengendalian manajemen yang lemah dapat berpotensi terhadap terjadiya fraud dalam perusahaan itu sendiri.

Kata kunci: sistem pengendalian manajemen, fraud, kinerja karyawan

ABSTRACT- The object of this research is PT Djatim Super Minyak Goreng Surabaya, which is a cooking oil company located in Surabaya. This research uses qualitative approach by using interpretivism paradigm. This research is explanatory research using interview method, and document analysis. This study aims to determine the management and fraud systems that occur in PT Djatim Super Cooking Oil. This study aims to find out how the management information system for fraud, and also to know. The findings of this study indicate that theories of the management system are still relevant in creating errors, leading to failure within the company.

Keywords: management control system, fraud, employee performance

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Published
2019-09-01
Issue
Vol. 8 No. 1 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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