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All Journal Dinasti International Journal of Education Management and Social Science International Journal of Economics, Management, Business, and Social Science Jurnal Riset Manajemen dan Akuntansi (JURIMA) Neo Journal of economy and social humanities Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA
Lamawitak, Paulus Libu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i3.520

Abstract

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.
Co-Authors Aurelia, Pipiet Niken da Silva, Yustina Olivia Dilliana, Siktania Maria Dince, Maria Nona Goo, Emilianus Eo Kutu Henrikus Herdi, Henrikus Jaeng , Wihelmina M. Yulia Jaeng, Wihelmina M. Yulia Jawa, Sardiyanto Kedeng Kenale, Merviyati Masi Korina, Theovila Mitan, Wilhelmina Pana, Kristianus Patty, Thadeus Fransesco Quelmo Riky, Johanes Nong Ristanti, Andriani Sanga, Konstantinus Pati Setiawan, Husein Tri Temu, Tobias Joni