Strengthen internal control measures

Oct 13, 2025 by sorusgentrification.com 48 views

The Effect of Effectiveness of Internal Control of Accounting, Compensation Suitability, Job Satisfaction and Employee Quality Development Against Prevention of Cheating at PT. Inalum (Persero)

Introduction

In the business world, cheating can be a serious threat, especially for large companies such as PT. Inalum (Persero). The company's reputation and integrity can be damaged by fraudulent activities, which can lead to financial losses and loss of trust from stakeholders. Therefore, it is essential for companies to implement effective internal control measures to prevent cheating. This study aims to reveal the effect of the effectiveness of internal control in the field of accounting, compensation suitability, job satisfaction, and employee quality development on the prevention of fraud in PT. Inalum (Persero).

Background

PT. Inalum (Persero) is a state-owned company that operates in the mining industry. The company has a large workforce and a complex organizational structure, which can make it vulnerable to cheating. Effective internal control is crucial in maintaining the accuracy of financial statements and preventing potential deviations that can harm the company. Compensation suitability, job satisfaction, and employee quality development are also important factors that can influence the prevention of fraud.

Methodology

This study used a survey method to collect primary data through the distribution of questionnaires to employees from ten departments in the company. A purposive sampling method was used to select as many as 94 employees as samples. The data analysis was carried out by testing classical assumptions, multiple linear regression analysis, and partial hypothesis testing (T test) using SPSS (Statistical Product and Service Solutions) software.

Results

The results showed that the effectiveness of internal control in the field of accounting, compensation suitability, job satisfaction, and quality development of employee has a positive and significant influence on the prevention of fraud in PT. Inalum (Persero).

Discussion

Effective internal control in the field of accounting is crucial in maintaining the accuracy of financial statements and preventing potential deviations that can harm the company. Good internal control not only helps in maintaining the accuracy of financial statements, but also prevents potential deviations that can harm the company. Compensation suitability also plays an important role in creating a healthy work environment. When employees feel the compensation received is proportional to their contributions, this can increase motivation and loyalty. This can reduce the tendency of employees to commit fraud, because they feel valued and focused on achieving company targets.

In addition, job satisfaction is a factor that is no less important. Employees who are satisfied with their jobs tend to have higher integrity and will be more committed to maintaining the company's reputation. Conversely, job dissatisfaction can encourage negative behavior, including fraud. Employee quality development is also very influential. Through training and development, employees not only improve their skills, but also deepen understanding of ethics and responsibilities in carrying out their duties. This can contribute to the prevention of fraud, because educated employees tend to better understand the consequences of their actions.

Conclusion

This research confirms that effective internal control, compensation suitability, job satisfaction, and the development of employee quality are interrelated and very influential in efforts to prevent fraud. Therefore, PT. Inalum (Persero) is advised to continue to strengthen these aspects for the creation of a transparent and trusted work environment. Implementation of more integrated strategies in all these aspects will have a positive impact on the integrity of the company and the trust of stakeholders.

Recommendations

Based on the findings of this study, the following recommendations are made:

Strengthen internal control measures: PT. Inalum (Persero) should continue to strengthen its internal control measures to prevent cheating. This includes implementing effective accounting procedures, conducting regular audits, and providing training to employees on internal control.
Improve compensation suitability: The company should review its compensation policies to ensure that they are fair and suitable for employees. This can include providing bonuses, promotions, and other forms of recognition for employees who perform well.
Enhance job satisfaction: PT. Inalum (Persero) should focus on creating a healthy work environment that promotes job satisfaction. This can include providing opportunities for growth and development, recognizing employee contributions, and promoting a positive work culture.
Develop employee quality: The company should invest in employee quality development programs that provide training and development opportunities for employees. This can include providing training on ethics and responsibilities, leadership development, and other skills that are relevant to the company's operations.

Limitations

This study has several limitations that should be noted. Firstly, the study was conducted on a specific population of employees from PT. Inalum (Persero), which may not be representative of the broader population of employees in the company. Secondly, the study used a survey method, which may be subject to biases and limitations. Finally, the study did not control for other factors that may influence the prevention of fraud, such as company culture and leadership.

Future Research Directions

Future research should focus on exploring the relationship between internal control, compensation suitability, job satisfaction, and employee quality development on the prevention of fraud in PT. Inalum (Persero). This can include conducting a longitudinal study to examine the impact of these factors over time, as well as exploring the role of other factors that may influence the prevention of fraud. Additionally, future research should focus on developing more effective strategies for preventing fraud, such as implementing more integrated internal control measures and providing training to employees on ethics and responsibilities.
Frequently Asked Questions (FAQs) on the Effect of Effectiveness of Internal Control of Accounting, Compensation Suitability, Job Satisfaction and Employee Quality Development Against Prevention of Cheating at PT. Inalum (Persero)

Q: What is the main objective of this study?

A: The main objective of this study is to reveal the effect of the effectiveness of internal control in the field of accounting, compensation suitability, job satisfaction, and employee quality development on the prevention of fraud in PT. Inalum (Persero).

Q: What is the significance of this study?

A: This study is significant because it provides insights into the factors that influence the prevention of fraud in PT. Inalum (Persero). The findings of this study can be used to inform the development of effective internal control measures, compensation policies, and employee quality development programs that can help prevent fraud.

Q: What are the key findings of this study?

A: The key findings of this study are that effective internal control in the field of accounting, compensation suitability, job satisfaction, and employee quality development have a positive and significant influence on the prevention of fraud in PT. Inalum (Persero).

Q: What are the implications of this study?

A: The implications of this study are that PT. Inalum (Persero) should continue to strengthen its internal control measures, improve compensation policies, enhance job satisfaction, and develop employee quality to prevent fraud.

Q: What are the limitations of this study?

A: The limitations of this study are that it was conducted on a specific population of employees from PT. Inalum (Persero), which may not be representative of the broader population of employees in the company. Additionally, the study used a survey method, which may be subject to biases and limitations.

Q: What are the future research directions?

A: Future research should focus on exploring the relationship between internal control, compensation suitability, job satisfaction, and employee quality development on the prevention of fraud in PT. Inalum (Persero). This can include conducting a longitudinal study to examine the impact of these factors over time, as well as exploring the role of other factors that may influence the prevention of fraud.

Q: What are the recommendations for PT. Inalum (Persero)?

A: The recommendations for PT. Inalum (Persero) are to:

Strengthen internal control measures: Continue to strengthen internal control measures to prevent cheating.
Improve compensation suitability: Review and improve compensation policies to ensure that they are fair and suitable for employees.
Enhance job satisfaction: Focus on creating a healthy work environment that promotes job satisfaction.
Develop employee quality: Invest in employee quality development programs that provide training and development opportunities for employees.

Q: What are the benefits of implementing these recommendations?

A: The benefits of implementing these recommendations are that they can help prevent fraud, improve employee motivation and loyalty, and enhance the company's reputation and integrity.

Q: How can PT. Inalum (Persero) implement these recommendations?

A: PT. Inalum (Persero) can implement these recommendations by:

Conducting regular audits: Conduct regular audits to ensure that internal control measures are effective.
Providing training: Provide training to employees on internal control, ethics, and responsibilities.
Reviewing compensation policies: Review and improve compensation policies to ensure that they are fair and suitable for employees.
Focusing on job satisfaction: Focus on creating a healthy work environment that promotes job satisfaction.
Investing in employee quality development: Invest in employee quality development programs that provide training and development opportunities for employees.