PENGARUH PENGENDALIAN INTERNAL DALAM PENCEGAHAN FRAUD (KECURANGAN) TERHADAP KINERJA PERUSAHAAN

Abstract

Abstract. The aim of this study is to analyze the effect of internal control in the prevention of fraud to the company performance. Suvey was conducted at 40 BUMN in Bandung city and West Bandung, the respondents are 40 internal auditors who perform the internal audit activity in monitoring the implementation of internal controls and take an active role in the prevention of fraud in the company so as to minimize fraud that may occur. Data are collected by questioner. The multiple regression analysis is used to analyze the data, the result of this study indicates that there are positive effects and significant of internal control in the prevention of fraud to the company performance, obtained through the determination coefficient R square value of 0.630 or 63.0%. It means that simultaneous internal control and fraud prevention significant effect on the performance of companies with a total effect of 63.0%, while the remaining 37.0% is the influence or contribution of other variables not examined outside of research.

 

Keywords: Internal Control, Prevention of Fraud, Corporate Performance.