PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) (Studi Kasus pada Kantor Pusat PT. Pegadaian (Persero))

NOFTIANA, ADE (2021) PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) (Studi Kasus pada Kantor Pusat PT. Pegadaian (Persero)). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan di Kantor Pusat PT. Pegadaian (Persero). Penelitian ini menggunakan metode pendekatan kuantitatif. Sumber data yang digunakan yaitu data primer. Teknik pengumpulan data berupa kuesioner. Metode pengumpulan sampel dalam penelitian ini yaitu purposive sampling. Terdapat 49 responden yang diteliti dari divisi Satuan Pengawas Intern. Olah data pada penelitian ini menggunakan program Eviews. Hasil penelitian membuktikan bahwa (1) audit internal berpengaruh dan signifikan terhadap pencegahan kecurangan, (2) pengendalian internal berpengaruh dan signifikan terhadap pencegahan, (3) audit internal dan pengendalian internal secara bersamaan berpengaruh signifikan terhadap pencegahan kecurangan. Kata Kunci : Audit Internal, Pengendalian Internal, dan Pencegahan Kecurangan ABSTRACT This study aims to determine the effect of internal audit and internal control on fraud prevention at the Head Office of PT. Pegadaian (Persero). This study uses a quantitative approach method. The data source used is primary data. Data collection techniques in the form of a questionnaire. The sample collection method in this research is purposive sampling. There were 49 respondents studied from the Internal Audit Unit division. Processing the data in this study using the Eviews program. The results of the study prove that (1) internal audit has a significant and significant effect on fraud prevention, (2) internal control has a significant and significant effect on prevention, (3) internal audit and internal control simultaneously have a significant effect on fraud prevention. Keywords : Internal Audit, Internal Control, and Fraud Prevention

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRATNANINGSIH, RININIDN0315067001rini_ratnaningsih@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mrs Ade Noftiana
Date Deposited: 03 Jan 2022 04:25
Last Modified: 03 Jan 2022 04:25
URI: http://repository.stei.ac.id/id/eprint/6535

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