Pengaruh Audit Internal, Pengendalian Internal dan Implementasi Good Corporate Governance Terhadap Pencegahan Fraud (original) (raw)
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The purpose of this study are to examine (1) the effect of the internal audit role in effort to prevent and detect fraud (2) the effect of the internal control in effort to prevent and defect fraud (3) the effect of internal audit role simultaneously in effort to prevent and detect fraud. This research se quantitative methods. The population of this study consist of internal audit role and employees of management risk. The sampling technique usedmethod census because the processed sample is taken from all members of the population, with the sample size of 35 respondents. The method of data collection conducted was survey through distributing the questionnaires to respondents. The method of data analysis used was multiple regression analysis which was processed by using SPSS version 20. The results showed that the role of internal audit and internal control have a significant effect on prevent and detect fraud. Keywords: Fraud, Internal Audit, Internal Control Penelitian ini bertujua...
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The purpose of this research is to examine the effect of organizational culture and role of internal auditor toward fraud prevention with good corporate governance as intervening. This research uses primary data by distributing questionnaires to employees working in manufacturing companies in DKI Jakarta. Sampling was done using convenience sampling method. The number of employees who became the sample in this research was 116 employees. The analytical method used to test the hypothesis is the path analysis using data analysis tool SmartPLS version 3.0 The results of this research indicated that organizational culture has no effect to fraud prevention, role of internal auditor has no effect to fraud prevention, organizational culture has positively effect to good corporate governance, role of internal auditor has positively effect to good corporate governance, good corporate governance has positively effect to fraud prevention, organizational culture has significant effect to fraud prevention through good corporate governance, and role of internal auditor has significant effect to fraud prevention through good corporate governance.