PENGARUH INDEPENDENSI DAN KUALITAS INTERNAL AUDIT TERHADAP PENDETEKSIAN KECURANAGAN (Study kasus di Yayasan pendidikan Internal Audit)

RISMAYANTI, SISPI (2018) PENGARUH INDEPENDENSI DAN KUALITAS INTERNAL AUDIT TERHADAP PENDETEKSIAN KECURANAGAN (Study kasus di Yayasan pendidikan Internal Audit). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan kualitas internal audit terhadap pendeteksian kecurangan. Objek penelitian ini adalah di Yayasan Pendidikan Internal Audit di Jakarta selatan. Metode penelitian ini menggunakan metode kuantitatif, dengan data primer dengan teknik pengumpulan data melalui penyebaran kuesioner secara langsung kepada responden. Pada penelitian ini jumlah sampel yang di dapat adalah sebanyak 49 sampel. Pada penelitian ini terdapat uji statistik yaitu uji statistik deskriptif, uji validitas dan realibilitas, uji asumsi klasik, uji regresi linier sederhana dan uji hipotsesis dengan menggunakan bantuan Spss 23. Dari hasil uji hipotesis (uji t dan uji f) hasil penelitian yang didapat adalah (1) independensi berpengaruh positif dan signifikan terhadap pencegahan kecurangan (2) kualitas internal audit berpengaruh positif dan signifikan terhadap pencegahan kecurangan (3) independensi dan kualitas internal audit berpengaruh positif dan signifikan terhadap pencegahan kecurangan. kata Kunci :independensi, kualitas internal audit, pendeteksi kecuranagn ABSTRAK This study aims to determine the effect of internal audit independence and quality on froud prevention the object of this research is the at the internal audit education foundation in south Jakarta. This research method uses quantitative methods, with primary data with data collection teachniques by distributing questionnaires directly to respondents. in this study the number of samples that can be as many as 49 samples. in this study there is a statistical test that is descriptive statistical test, validity and realiability test, classic assumpation test, simple linear regression test and hypothesis test. Fron the results of hypotesion test (t test and f test) the results obtained were (1) independence had a positive and significant effect on froud prevention (2) internal audit quality had a positive and significant effect on froud prevention (3) independence and internal audit quality had a positive and significant effect on froud prevention. keyword: independence, quality audit’s internal, froud prevention

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorLinda Diana, ApryUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 13 Apr 2022 06:39
Last Modified: 13 Apr 2022 06:39
URI: http://repository.stei.ac.id/id/eprint/7513

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