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Path: Top Jurnal Ekonomi 2014 Vol 3 Edisi 5, Oktober 2014

Peranan Audit Internal Dalam Pencegahan Kecurangan Pada Koperasi Motekar

Vol 3 Edisi 6, Maret 2015; ISSN:2088-6969
Journal from JBPTUMMIPP / 2017-03-17 02:30:24
Oleh : Vachla Suci Rachmawati, Reni Anggriani , Perpustakaan Pusat UMMI
Dibuat : 2017-03-13, dengan 0 file

Keyword : audits, internals, fraud

Abstract



A cooperative will be able to run well if it has good management, in management it can be ascertained to have good control, and if good control can certainly also have a good surveillance system carried out by the internal audit of the cooperative. Similarly, the fraud (fraud) that may occur at any time in the cooperative. However, if the control in both cooperative then all forms of fraud (fraud) can be avoided. Internal audit


can memebantu management oversight and control in the cooperative so that policies and strategies pursued by the cooperative can survive and even thrive, in particular oversight of cooperative assets. Cheating generally consist because of pressure (pressure) to conduct fraud or encouragement to take advantage of existing opportunities and justification (generally accepted) contained such action. Fraud (fraud) is often also referred to as a more general term such as theft, extortion, embezzlement, forgery, and others. Results from this study that the internal audit has a role in the prevention of fraud. This is supported by the test results of the statistical analysis that is based on the calculation


of internal audit (X) positive effect on the prevention of fraud with a regression coefficient of 0.880, meaning that when the level of audit internalmeningkat of one unit, then the prevention kecuranganakan increased by 0,880% rate of fraud prevention. Based on the research results, the value of the coefficient of determination (R2) of 55.6%.

Deskripsi Alternatif :

Abstract



A cooperative will be able to run well if it has good management, in management it can be ascertained to have good control, and if good control can certainly also have a good surveillance system carried out by the internal audit of the cooperative. Similarly, the fraud (fraud) that may occur at any time in the cooperative. However, if the control in both cooperative then all forms of fraud (fraud) can be avoided. Internal audit


can memebantu management oversight and control in the cooperative so that policies and strategies pursued by the cooperative can survive and even thrive, in particular oversight of cooperative assets. Cheating generally consist because of pressure (pressure) to conduct fraud or encouragement to take advantage of existing opportunities and justification (generally accepted) contained such action. Fraud (fraud) is often also referred to as a more general term such as theft, extortion, embezzlement, forgery, and others. Results from this study that the internal audit has a role in the prevention of fraud. This is supported by the test results of the statistical analysis that is based on the calculation


of internal audit (X) positive effect on the prevention of fraud with a regression coefficient of 0.880, meaning that when the level of audit internalmeningkat of one unit, then the prevention kecuranganakan increased by 0,880% rate of fraud prevention. Based on the research results, the value of the coefficient of determination (R2) of 55.6%.

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