Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) (Studi di PT Rubelan Widjaja Surjadi)

Abstract

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud prevention at PT Rubelan Widjaja Surjadi. The research location is at PT Rubelan Widjaja Surjadi, a retail company located in the city of Malang. The population of this study were employees at PT Rubelan Widjaja Surjadi, while the sample of this study were HRD, internal auditors, accounting and administration and finance staff, logistics department, store manager, and Merchandiser section with a total of 36 respondents. This research is a type of quantitative research, the data source used in this research is primary data. The results of this study Based on the simultaneous test (F test), this study shows that the internal audit variable and the effectiveness of internal control simultaneously have a significant effect on the fraud prevention variable. Based on the partial test (t test), it shows that the internal audit variable partially has an insignificant effect on the fraud prevention variable. The internal control effectiveness variable partially has a significant effect on the fraud prevention variable.

Keyword : Internal audit, Effectiveness of internal control, Fraud prevention, Retail company