PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN

Studi Perspektif terhadap Pramuniaga dan Kasir pada 4000 Minimarket Ritel X di Jakarta

Abstract

This research aims to analyze the impact of internal controls on fraud prevention efforts commonly occurring in retail businesses. Fraud is a serious issue affecting the retail industry, not only in Indonesia but worldwide. It is a major concern for business owners, employees, government, and the general public. This study is expected to assist companies in understanding the role of internal controls in preventing fraud, allowing them to design more effective policies. The study population comprises Retail X, one of the largest minimarket chains in Indonesia. The research is conducted in Jakarta using a quantitative method, employing questionnaires, and involving 121 randomly selected samples from Retail X stores. The independent variables in this study encompass pressure, opportunity, rationalization, competence, and arrogance, while the dependent variable is fraud prevention. The results of this research are expected to provide valuable insights for companies in addressing fraud issues and designing more effective fraud prevention policies. It also serves as a significant contribution to the government and society in maintaining business integrity and preventing losses due to fraud.