IMPACT OF Internallcontrollonnfraud Preventionnwith Internal Audit As Moderation (Case Study Pt. Indoprismatama)
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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.
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