Pengaruh Audit Internal Terhadap Pencegahan dan Pendeteksian Fraud (studi Kasus Pada Pemakaian Dana Hibah Madrasah se-Lampung)

Jevri Afrizal, 1011031012 (2014) Pengaruh Audit Internal Terhadap Pencegahan dan Pendeteksian Fraud (studi Kasus Pada Pemakaian Dana Hibah Madrasah se-Lampung). Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstrak

Audit internal memainkan peranan penting dalam memantau aktivitas untuk memastikan bahwa program dan pengendalian anti kecurangan telah berjalan efektif. Aktivitas audit internal dapat mencegah sekaligus mendeteksi kecurangan. Penelitian ini bertujuan untuk mengetahui pengaruh audit internal terhadap pencegahan dan pendeteksian fraud dipenggunaan dana hibah madrasah se-Lampung pada program AEPI. Metode penelitian yang dipakai penulis dalam penelitian ini adalah metode studi empiris audit internal terhadap pencegahan dan pendeteksian fraud pada penggunaan dana hibah Madrasah se-Lampung dengan jumlah responden sebanyak 14 responden. Metode penelitian yang dipakai penulis dalam penelitian ini adalah metode studi empiris, yaitu penelitian terhadap fakta empiris yang diperoleh berdasarkan observasi dan pengalaman. Hipotesis yang digunakan adalah hipotesis deskriptif dan asosiatif, karena ada variabel-variabel yang akan ditelaah hubungannya serta tujuannya untuk kemudian disajikan gambaran secara terstruktur, faktual, dan akurat mengenai fakta-fakta serta hubungan antar variabel yang diteliti. Alat pengukuran pada penelitian ini menggunakan SmartPLS 2.0. Penulis menemukan bahwa audit internal tidak berpengaruh terhadap pencegahan fraud sehingga hipotesis pertama pada penelitian ini ditolak atau tidak diterima. Dan hasil olah data SmartPLS menunjukkan bahwa audit internal berpengaruh positif terhadap pendeteksian fraud. Hal ini menunjukkan bahwa hipotesis kedua diterima. Kata kunci : Audit internal, Pencegahan fraud, Pendeteksian fraud. Internal Audit plays an important role in monitoring activities to ensure that the anti-fraud programs and controls are effective. Internal audit activity can prevent and detect fraud. This study aimed to determine the effect of internal audit to the prevention and detection of fraud dipenggunaan grants madrassas as Lampung on AEPI program. The research method the author used in this study is an empirical study of internal audit to the prevention and detection of fraud in the use of grant funds Madrasah as Lampung the number of respondents is 14 respondents. The research method used in this research is the author of an empirical study method, namely the study of empirical facts gained by observation and experience. The hypothesis used is descriptive and associative hypotheses, because there are variables to be explored relationship and aim to then presented in a structured overview, factual, and accurate information on the facts and the relationship between the variables studied. Measurement tool in this study using SmartPLS 2.0. The authors found that the internal audit has no effect on the prevention of fraud so that the first hypothesis in this study was rejected or not accepted. And if the results of the data showed that the internal audit SmartPLS positive effect on the detection of fraud. This suggests that the second hypothesis is accepted. Keywords: internal audit, fraud prevention, fraud detection.

Tipe Karya Ilmiah: Skripsi
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 1544617 . Digilib
Date Deposited: 29 Jan 2015 04:19
Last Modified: 29 Jan 2015 04:19
URI: http://digilib.unila.ac.id/id/eprint/6534

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