Pengaruh Efektivitas Pengendalian Internal dan Pengembangan Mutu Karyawan Terhadap Pencegahan Kecurangan Akuntansi di PT. PPN III Medan

Abstract

This study aims to determine the effect of internal control effectiveness and employee quality development partially influence the prevention of accounting fraud at PT. Pekebun Nusantara III Medan. This type of research is associative. The data source used in this study is primary data. Data collection techniques using a questionnaire technique. The data analysis technique used in this study is multiple regression analysis with IBM SPSS version 25. The results of the study prove that the effectiveness of internal control has a possitive but not signifikan effect and developing the quality of employees positiveand significant effect on the prevention of accounting fraud.