Pengaruh Financial Report Accessibility dan Kualitas Pengenalian Internal Terhadap Fraud Detection pada Sektor Energi

Taslim, Meta Anjali (2026) Pengaruh Financial Report Accessibility dan Kualitas Pengenalian Internal Terhadap Fraud Detection pada Sektor Energi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of Financial Report Accessibility and Internal Control Quality on Fraud Detection. The study utilizes secondary data from energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Hypothesis testing is conducted using logistic regression analysis. The sampling technique employed is purposive sampling, resulting in a total sample of 93 companies. The results show that Financial Report Accessibility has a positive and significant effect on Fraud Detection. Internal Control Quality also has a positive and significant effect on Fraud Detection. Therefore, this study highlights the importance of transparency in financial reporting and the implementation of effective internal control systems in supporting fraud detection efforts in energy sector companies.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Financial Report Accessibility, Internal Control Quality, Fraud Detection.
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 3809 not found.
Date Deposited: 17 Jul 2026 02:49
Last Modified: 17 Jul 2026 02:49
URI: http://eprints.ukmc.ac.id/id/eprint/15747

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