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All Journal Jurnal Riset Akuntansi Warmadewa
Komang Yoga Mahendra
Universitas Warmadewa Denpasar, Bali-Indonesia
Economics, Econometrics & Finance

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Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar Komang Yoga Mahendra; A.A.A Erna Trisna Dewi; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2904.1-4

Abstract

This study aim to see how the influence of internal audit and internal control on fraud prevention at state-owned banks in Denpasar. The method of data analysis was carried out by means of a questionnaire to all bank employees who were respondents as many as 80 people. The data analysis technique used is multiple linear regression analysis F test, t statistical test, coefficient of determination (R2) and classical assumptions consisting of normality test, multicollinearity test, and hetero cedasticity test. Based on the results of the t statistical hypothesis test, it explains that internal audit has a positive effect on fraud prevention at BUMN Banks in Denpasar, the authorities have a positive effect on fraud prevention at BUMN Banks in Denpasar. Based on the results of the F hypothesis test, it explains that the internal audit variable has a positive and significant effect on the fraud prevention variable at BUMN Banks in Denpasar.
Co-Authors A.A.A Erna Trisna Dewi I Gusti Ayu Intan Saputra Rini