Handayani, Rini (2015) Pengaruh Audit Internal terhadap Pengungkapan Kecurangan (Fraud) di PT X. Jurnal Akuntansi, 7 (1). ISSN 2085-8698
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pengaruh audit internal terhadap pengungkapan kecurangan (fraud) di PT X.pdf - Accepted Version Download (5Mb) | Preview |
Abstract
The study was conducted because of the limited ability of the company to leadership in viewing the effectiveness satisfactory performance. In order fraud inherent in the company can be reduced, internal audits are needed to conduct surveillance. For that purpose of this study was to examine and obtain empirical evidence on the effect of the disclosure of internal audit fraud (fraud). Cheating will be expressed properly if the company has good internal controls through an internal audit is adequate. Respondents in this study are all staff working in the Holi Pharma. This research uses the case study method using primary data and secondary data as the data source. Techniques of data collection using questionnaire and statistical methods used to test the hypothesis is simple regression. The results of this study are as follows: 1) The company has implemented adequate internal audit of the company, 2) Internal audit significantly affect the disclosure of fraud (fraud), 3) Internal audit affected significantly by 39,2%.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | internal control, internal audit, fraud |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 15 May 2020 04:55 |
| Last Modified: | 15 May 2020 04:55 |
| URI: | http://repository.maranatha.edu/id/eprint/3639 |
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