IMPACT OF Internallcontrollonnfraud Preventionnwith Internal Audit As Moderation (Case Study Pt. Indoprismatama)
Main Article Content
Abstract
The purposesof this studyywas to determine the effect of internal control on fraud prevention with internal audit as a moderating variable at PT. Indoprismatama Bandung. The research method used in this research is explanatory. The population in this study is the Finance Division of PT. Indoprismatama Bandung, while the sample obtained through the Slovin formula as many as 90 people. The data collection technique used in this study was a questionnaire. Meanwhile, the analysis method used in this research is moderation regression analysis at a significance level of 5%. The program used in analyzing data using SPSS 25 .. The results of this study indicate that internal control, fraud prevention and internal audit are includeddin the very good category. In addition, the results of research partially and simultaneously show that internal audit can moderate or strengthen theeeffect of internallcontrollon frauddprevention.
Downloads
Metrics
Article Details
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.