ANALISIS PENGARUH PENERAPAN SARBANES OXLEY ACT SECTION 404 TERHADAP PENCEGAHAN FRAUD

• Main Author: Lestari, Dila Silvana (Author)
• Format: Book
• Published: 2015-08.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/20142/1/S_PEA_1105839_Title.pdf; http://repository.upi.edu/20142/2/S_PEA_1105839_Abstract.pdf; http://repository.upi.edu/20142/3/S_PEA_1105839_Table_of_content.pdf; http://repository.upi.edu/20142/4/S_PEA_1105839_Chapter1.pdf; http://repository.upi.edu/20142/5/S_PEA_1105839_Chapter2.pdf; http://repository.upi.edu/20142/6/S_PEA_1105839_Chapter3.pdf; http://repository.upi.edu/20142/7/S_PEA_1105839_Chapter4.pdf; http://repository.upi.edu/20142/8/S_PEA_1105839_Chapter5.pdf; http://repository.upi.edu/20142/9/S_PEA_1105839_Bibliography.pdf; http://repository.upi.edu/20142/10/S_PEA_1105839_Appendix.pdf
• Keywords: HF Commerce; HF5601 Accounting; HG Finance

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan Sarbanes Oxley Act section 404 terhadap pencegahan fraud pada PT. Telekomunikasi Indonesia, Tbk. Informan dalam penelitian ini adalah unit Internal audit, keuangan dan Compliance and Risk management. Data yang digunakan adalah data primer dengan metode studi kasus. Hasil penelitian menunjukan bahwa penerapan Sarbanes Oxley Act section 404 di PT. Telkom sudah berjalan dengan baik, setiap unit sudah membangun dan memelihara pengendalian internal perusahaan sesuai dengan Sarbanes Oxley Act section 404 dan melaporkan hasil evaluasi setiap satu tahun sekali hal ini membuat PT. Telkom mempunyai pengendalian internal yang lebih efektif sehingga mencegah akan terjadinya resiko fraud. Kata kunci: Sarbanes Oxley Act section 404, pencegahan fraud The purpose of this study is to analysis the effect of implementation of Sarbanes Oxley Act section 404 to prevent fraud at PT. Telekomunikasi Indonesia, Tbk. The informan are units of internal audit, financial and compliance and risk management.Primary data has been applied with the methode of study case. Based on the research study has shown that implementation of Sarbanes Oxley Act section 404 worked effectivelly at PT. Telkom. Each units has build and maintain the company's internal controls in accordance with Sarbanes Oxley Act section 404 and evaluation result once in a year. This is makes PT . Telkom has a more effective internal control that can prevent fraud. Keywords: Sarbanes Oxley Act section 404, fraud prevention