PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (Studi Kasus Pada PT. Wisma Kosgoro)

Giffary Djatnika, Muhammad (2019) PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (Studi Kasus Pada PT. Wisma Kosgoro). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah peran Audit Internal, Pengendalian Internal Terhadap Pencegahan Kecurangan. Variabel Independen pada penelitian ini yaitu Audit Internal dan Pengendalian Internal variabel dependen yaitu Kinerja Auditor. Penelitian ini dilakukan di PT. Wisma Kosgoro. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif analisis, pendekatan studi kasus, sedangkan untuk memperoleh data dilakukan penelitian lapangan berupa wawancara, observasi dan kuesioner. Berdasarkan hasil penelitian yang dilakukan, dapat ditarik kesimpulan bahwa pengaruh peran Audit Internal pada PT. Wisma Kosgoro dapat mencegah kecurangan dan demikian pula dengan Pengendalian Internal pada PT. Wisma Kosgoro dapat mencegah kecurangan. Peran audit dalam pencegahan kecurangan dengan mengidentifikasi dan mengkaji risiko fraud khususnya penyebab timbulnya fraud. Audit Internal dituntut untuk waspada terhadap indetifikasi titik- titik risiko terhadap kemungkinan terjadinya fraud. Dan Pengendalian Internal bertugas untuk menjaga aset dan menjaga catatan untuk pelaporan aset, serta menyedia informasi yang akurat dan dapat dipercaya, serta bertugas untuk memantau dan mengawasi sistem rekrutmen karyawan. Jadi hipotesis yang penulis kemukakan yaitu : “Peran Audit Internal sangat berperan terhadap pencegahan kecurangan” dan “Pengendalian Internal sangat berperan terhadap pencegahan kecurangan”. Kata Kunci : Peran Audit Internal dan Pengendalian Internal Terhadap Pencegahan Kecurangan. ABSTRACT This study aims to examine whether the role of Internal Audit, Internal Control Against Cheating Prevention. The independent variable in this study is Internal Audit and Internal Control the dependent variable is Auditor Performance. This research was conducted at the Kosgoro Wisma Company. To answer the hypotheses of this study using a descriptive analytical research, case study approach, while to obtain data field research conducted in the form of interviews, observations and questionnaires. Based on the results of research conducted, it can be concluded that the influence of the role of the Internal Audit at the Kosgoro Wisma Company can prevent fraud and likewise the Internal Control of the Wisma Kosgoro Company can prevent fraud. The role of audits in fraud prevention by identifying and assessing fraud risk, specifically the cause of fraud. Internal Audit is demanded to be alert to the identification of risk points to the possibility of fraud. And Internal Control is tasked with safeguarding assets and maintaining records for asset reporting, as well as providing accurate and reliable information, and is tasked with monitoring and overseeing employee recruitment systems. So the hypothesis that the authors put forward is: "The role of Internal Audit is very influential in preventing fraud" and "Internal Control is very influential in preventing fraud". Keywords: Role of Internal Audit and Internal Control Against Fraud Prevention

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Thesis (Skripsi)

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