PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS DETEKSI FRAUD DI PT. DIAN SANTOSA LOGISTICS

Abstract

This study examines the effects of accounting software usage and internal control systems on fraud detection effectiveness at PT. Dian Santosa Logistics. Data were collected from 40 respondents using a saturated sampling method. Validity and reliability tests confirmed that all research instruments were valid and reliable, with Cronbach’s Alpha values exceeding 0.6. Multiple linear regression analysis was conducted after the classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) indicated that the data met the required assumptions. The regression results show that accounting software usage and internal control systems have a positive and significant effect on fraud detection effectiveness, both individually and simultaneously. The coefficient of determination (R²) of 0.637 indicates that 63.7% of the variance in fraud detection effectiveness is explained by the two independent variables. The findings suggest that the implementation of accounting software and effective internal control systems play a crucial role in enhancing fraud detection effectiveness within the company.