e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Pengendalian Internal dan Audit Internal Terhadap Pencegahan Kecurangan pada Bank BCA KCP Dinoyo Kota Malang

Irma Nur Laili (Universitas Islam Malang)
Noor Shodiq Askandar (Universitas Islam Malang)
Abdul Wahid Mahsuni (Universitas Islam Malang)



Article Info

Publish Date
14 Feb 2023

Abstract

This study aims to explain the effect of internal audit internal control on fraud prevention at Bank BCA KCP Malang, Dinoyo, Malang City. The independent variable indicators of this study are Internal Control, Internal Audit. The indicator of the dependent variable of this research is Fraud Prevention. The data used is primary data, obtained from primary data by distributing questionnaires to the Head/Director/Staff of Accounting/Administration/Employee of Bank BCA KCP Dinoyo and Kawi Malang City. Sampling was carried out using purposive sampling method. The sample of this research is a total of 44 auditors and all employees of Bank BCA KCP Dinoyo Malang. Data analysis used the classical assumption test and multiple linear regression. The results of this study indicate that simultaneously the variables Internal Control and Internal Audit have a significant effect on Fraud Prevention at Bank BCA KCP Dinoyo. The results showed that partially the Internal Control variable had a positive and significant effect on Fraud Prevention. The results showed that partially the Internal Audit variable had a positive and significant effect on Fraud Prevention.Keywords: Internal control, internal audit, fraud prevention

Copyrights © 2023






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...