THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS

July 2024
Vol-10, Issue-4
Paper ID: 24613
ISSN: 2395-4396
Downloads: 0

Abstract & Details

Research Area
Accountancy, Economy
Keywords
Fraud Risk Assessment Internal Control Systems Managerial Performance Sales Effectiveness
Abstract
This research aims to determine the influence of fraud risk assessment, internal control systems and managerial performance on the sales effectiveness of managers PT Sany Perkasa. The research method used in this research is a verification research method with a quantitative approach. The sampling technique used in this research is based on the nonprobability sampling method with convenience sampling technique. The data source used is primary data. The data collection technique in this research is by distributing questionnaires to middle up managers of PT. Sany Perkasa relating to sales. Hypothesis testing uses a bootstrapping test which is processed using the Smart-PLS program. The results of partial hypothesis testing show that Fraud Risk Assessment has no significant effect on Sales Effectiveness, while the Internal Control System and Managerial Performance have a significant effect on Sales Effectiveness.

Author Information

# Name Institute / Affiliation
1 Muhammad Fajri Prasetyo Magister of Accountancy Study Program, Faculty of Economy and Business, Universitas Islam Bandung
2 Sri Fadilah Magister of Accountancy Study Program, Faculty of Economy and Business, Universitas Islam Bandung
3 Diamonalisa Sofianty Magister of Accountancy Study Program, Faculty of Economy and Business, Universitas Islam Bandung

How to Cite

Use the following formats to cite this article in your research.

APA Style
Prasetyo, Muhammad Fajri, Fadilah, Sri, & Sofianty, Diamonalisa (2024). THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS. International Journal of Advance Research and Innovative Ideas In Education, 10(4), 1266-1273.
MLA Style
Prasetyo, Muhammad Fajri, et al. "THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS." International Journal of Advance Research and Innovative Ideas In Education, vol. 10, no. 4, 2024, pp. 1266-1273.
IEEE Style
Muhammad Fajri Prasetyo, Sri Fadilah, and Diamonalisa Sofianty, "THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS," International Journal of Advance Research and Innovative Ideas In Education, vol. 10, no. 4, pp. 1266-1273, 2024.
Vancouver Style
Prasetyo Muhammad Fajri, Fadilah Sri, Sofianty Diamonalisa. THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS. International Journal of Advance Research and Innovative Ideas In Education. 2024;10(4):1266-1273.
Harvard Style
Prasetyo, Muhammad Fajri, Fadilah, Sri, & Sofianty, Diamonalisa (2024) 'THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS', International Journal of Advance Research and Innovative Ideas In Education, 10(4), pp. 1266-1273.
Chicago Style
Prasetyo, Muhammad Fajri, Sri Fadilah, and Diamonalisa Sofianty. "THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS." International Journal of Advance Research and Innovative Ideas In Education 10, no. 4 (2024): 1266-1273.
Turabian Style
Prasetyo, Muhammad Fajri, Sri Fadilah, and Diamonalisa Sofianty. "THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESS." International Journal of Advance Research and Innovative Ideas In Education 10, no. 4 (2024): 1266-1273.

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