CD Skripsi
Pengaruh Audit Internal, Kesadaran Anti-Fraud, Dan Independensi Auditor Internal Terhadap Pencegahan Kecurangan (Studi Empiris Pada Auditor Inspektorat Kab. Indragiri Hilir, Inspektorat Kab. Indragiri Hulu, Inspektorat Kab. Pelalawan Dan Inspektorat Kab. Kampar)
ABSTRACT
This study aims to test and analyze: (1) internal audit on fraud prevention, (2) anti-fraud awareness on fraud prevention, (3) internal auditor independence on fraud prevention. The population in this study were Auditors of the Inspectorate of Indragiri Hilir Regency, Inspectorate of Indragiri Hulu Regency, Inspectorate of Pelalawan Regency and Inspectorate of Kampar Regency. In this study, the sample obtained was 83 respondents obtained by the total sampling method. This study uses primary data by distributing questionnaires with the SmartPLS 4.0 software data analysis tool. The results showed that internal audit has an effect on fraud prevention, anti-fraud awareness has an effect on fraud prevention, and internal auditor independence has no effect on fraud prevention.
Keywords : Internal Audit, Anti-Fraud Awareness, Internal Auditor Independence, Fraud Prevention
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