PENGARUH GEJALA FRAUD DAN PERAN AUDITOR INTERNAL DALAM PENDETEKSIAN FRAUD DI PT PANAIKANG INTIM SEJATERA (STUDI KUALITATIF PADA PT PIS)
Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis
peran auditor internal dalam mendeteksi gejala fraud. Penelitian ini
menggunakan data primer dan data sekunder. Sampel dalam
penelitian ini yaitu auditor internal PT PIS, menggunakan regresi
Sederhana sebagai alat untuk menganalisis data, dan diolah dengan
program statistik SPSS 16.0. Hasil pengujian hipotesis diperoleh
bahwa Gejala fraud dan Peran Auditor Internal berpengaruh 89%
dalam mendeteksi kecurangan pada PT Panaikang Intim Sejahtera
(PIS), sedangkan sisanya sebesar 11% dijelaskan oleh faktor lain
seperti komitmen Auditor, motivasi Auditor, Etika, Moral, dan lainlain.
Keyword : Fraud, Auditor Internal, Profit
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